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Table 1 Income tax scheme for the canton of Zurich (2014)

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