Comparative Review of the Swiss fiscal positions

Each year since 1999, the Review compares the fiscal position of the 26 cantons, 13 Swiss major cities and the central government.

The comparison is based on 8 indicators divided into two groups. The first group provides information about four key factors concerning financial health:
(a) does the authority succeed in financing its operational expenses;
(b) can its operational cash flow pay for the capital expenditures;
(c) does it take on too many financial commitments;
(d) has it taken on too many financial commitments in the past?
The second group aims to quantify four aspects of the quality of financial management, i.e. the canton’s capacity to:
(e) control spending trends;
(f) invest at an adequate level;
(g) accurately predict tax revenue;
(h) borrow at favourable terms.

The result for each indicator is graded between 6 (excellent) and 1 (poor) on a continuous scale.

The complete report is at your disposal.
Other resources allowing you to comparatively review your jurisdiction's fiscal position are available on our website.