Die Verteilung von Erwerbseinkünften im interkantonalen Steuerrecht unter Berücksichtigung des

The Federal Supreme Court's case law on the intercantonal prohibition of double taxation with respect to income from self-employment and employment has always been explosive, since it leads to a distribution of the tax substrate with far-reaching effects on cantonal finances in the case of a tax conflict between two cantons. This book examines the question of whether the practice, which has remained largely unchanged to the present day, originated in the middle of the 19th century, is still appropriate in the present day and should be retained for the future.
To this end, the author subjects the current distribution of earned income according to intercantonal tax law to a comprehensive legal and economic analysis and sheds light on existing mechanisms of fiscal equalization. To this end, the book evaluates the current practice with regard to distribution results, tax systematics, and constitutional and fiscal requirements, and identifies distribution alternatives. The author presents a legislative proposal for a new conception of intercantonal tax law that provides for a shared right of taxation between the place of residence and the place of work, and explains consequences of such a new arrangement.