From: Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Basic rate | Married rate | |||
---|---|---|---|---|
Taxable income | Tax liability | Taxable income | Tax liability | Marginal tax rate for add. income |
In CHF | In % | |||
6700 | 0 | 13,500 | 0 | 2 |
11,400 | 93 | 19,600 | 121 | 3 |
16,100 | 234 | 27,300 | 352 | 4 |
23,700 | 538 | 36,700 | 728 | 5 |
33,000 | 1003 | 47,400 | 1263 | 6 |
43,700 | 1645 | 61,300 | 2097 | 7 |
56,100 | 2513 | 92,100 | 4253 | 8 |
73,000 | 3865 | 122,900 | 6717 | 9 |
105,500 | 6,789 | 169,300 | 10,892 | 10 |
137,700 | 10,010 | 224,700 | 16,432 | 11 |
188,700 | 15,620 | 284,800 | 23,043 | 12 |
254,900 | 23,562 | 354,100 | 31,359 | 13 |