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National fiscal equalization governs the financial relationships between the Confederation and the cantons. It encompasses the allocation of public tasks on the one hand, and the redistribution of public funds between the Confederation and the cantons on the other. The current fiscal equalization system has been in force since 2008. The new system of fiscal equalization was one of Switzerland's most important reform projects in terms of content and timing.
The brochure explains how the system works as well as the various components of fiscal equalization (resource equalization, cost compensation and the cohesion fund), and analyses the system's effectiveness during the first few years following its introduction.
The publication is available in English, French, German, Italian and Romansh, and can be obtained free of charge from the FOBL under article number 601.010. The electronic version, a link to the FOBL shop as well as additional information can be found at: http://www.efv.admin.ch/finanzausgleich