Switzerland Yearbook - 1920

IV. Finanzwesen. - IV. Finances. 393
i. 5. Theoretische Maximalbelastung 1919 und 1920.
i. 5. Charge fiscale thdorique maximale 1919 et 1920.
Erwerb
Theoretische Maximalbelastung
in Prozenten
Vermögensertrag
Theoretische Maximalbelastung
in Prozenten
Kantonshauptorte Revenu Revenu du capital
Chefs-lieux des cantons
Charge fiscale thgorigue
maximale en pour-cents
Charge fiscale thgorigue
maximale en pour-cents
• Gemeinde
Commune
Kanton
Canton
Total
Gemeinde
Commune
Kanton
Canton
1 2 3 4 5 6 7
Zürich 1920 9.75 5.00 14.75 14.63 7.50 22.13
,, 1919 6.5o 5.00 11.50 10.40 8.00 18.40
Bern 1920 9.45 6.38 15.83 15.00 10.63 25.63
” 1919 7.00 5.25 12.25 11.68 8.75 20.43
Luzern 1920 11.55 5.25 16.80 13.78 6.26 20.04
n 1919 4.40 1.05 5.45 14.00 3.50 17.50
Altdorf 1920 2.13 5.00 7.13 12.75 15.00 27.75
» 1919 2.13 5.00 7.13 12.75 15.00 27.75
Schwyz 192 16.25 7.5o 23.75
” 1919 16.25 7.50 23.75
Samen 1920 4.30 1.00 5.3o 13.45 3.13 16.58
» 1919 3.94 1.00 4.94 13.12 3.13 16.25
Stans 192 . 11.25 5.00 16.25
n 191 10.00 4.50 14.50
Glarus 192 7.5o 7.50 8.35 13.36 21.71
II
1919 8.00 16.0o 24.00
Zug 1920 10.50 7.25 17.75 11.69 10.86 22.55
I
n 1919 6.20 3.75 9.95 10.50 7.00 17.50
Fribourg 1920 8.16 4.8o 12.96 13.62 8.02 21.64
,1 1919 4.90 2.45 7.35 9.90 6.00 15.90
Solothurn 1920 6.6o 3.00 9.60 13.20 6.00 19.20
n 1919 5.50 2.60 8.10 11.00 5.20 16.20
Basel 1920 1)
9.00 1) 9.00
1) 17.02 17.02
” 1919 1) 6.00 1) 6.00 2.50 13.50 I6.00
Liestal 1920 1.98 3.20 5.18 8.87 9.84 18.71
,1 1919 1.98 3,2o 5.18 9.90 12.80 22.70
Schaffhausen 1920 9.30 3.5o 12.80 18.63 6.92 25.55
n . . . . . . 1919 3.65 2.63 6.28 7.30 5.35 12.65
Herisau 1920 12.00 3.00 15.00 25.25 6.46 31.71
» 1919 9.5o 3.00 12.50 23.75 7.5o 31.25
Appenzell 1920 1.0 1.00 17.25 17.25
n 1919 1.0 1.00 15.50 15.50
St. Gallen 1920 10.20 5.00 15.20 17.03 8.35 25.38
” 1919 10.90 5.00 15.90 21.80 12.50 34.30
Chur 1920 20.00 14.70
1)
34.70
11.69 11.69
” 1919 21.92 12.60
1)
34.52
ii.8o ii.8o
Aarau 1920 4.88 2.66 7.54 9.77 5.34 15.11
,7
1919 4.89 0.67 5.56 10.80 1.60 12.40
Frauenfeld 1920 7.65 4.88 12.53 17.03 10.82 27.85
,, 1919 6.90 3.38 10.28 18 40 9.00 27.40
Bellinzona 1920 4.00 8.8o 12.8o 13.36 7.35 20.71
n 1919 4.00 8.8o 12.8o 16.00 8.8o 24.80
Lausanne 1920 1) 3.20 5.76 1) 8.96 ') 6.68 12.02 18.70
77 1919 5.16 4.8o 9 96 1) 6.40 12.00 18.40
Sion 1920 2.8o 1.50 4.30 11.65 3.75 15.40
>, 1919 2.20 1.50 3.70 9.15 3.75 12.90
Neuchätel 1920 5.8o 4.20 10.00 9.19 7.53 16.72
” 1919 5.80 4.20 10.00 11.00 9.00 20.00
GelAve . ...... . 1920 6.0 6.00 10.00 11.00 21.00
,, 1919 6.0 6.00 10.00 9.38 19.38
t) Ohne regressive Steuern (Maximalsteuer in Chur). I 1) Sans les imveits rgaressifs (maximum ä Co're).
26
Total