switzerland taxes taxation steuern tax eth zurich swiss teaching working main expatica federal cantons federalism fiscal economies communes indices haq 2000 switzerland cantonal sales tracking switzerland cantons excel swiss cantons lowest taxes revenue cantonal capita expenditure cantons errors cantons unternehmen overview cantons commuting costliest switzerland budget federal taxes 1990 wikipedia annual development between different account which switzerland swiss sensible country most speaking voted cantons german french liberty international referendum tax death freedomandprosperity decentralized taxation governments tsls rates vaud reform cantons transparency attractiveness burden cantons rates cantons balances swiss rates cantonal tax personal tax incentives taxes switzerland investment effective mess income different throughout even going reform cantons romandie income swiss table tax system freedomandprosperity papers 15c bern canton switzerland tax fiscal 1886 revenue issue cantons grants dependency degree autonomy conservatism cantons commuting costliest taxation gains coordination cantons autonomy fiscal conservatism swiss expatica taxation taxable remarks rents rationale decentralized federalism coefficient