Appenzell A.Rh.

BAK TAXATION INDEX 2017

 
Appenzell A.Rh. 10.3%  
∅ BAK Taxation Index 29.0%  
       
Appenzell A.Rh. 25.8%  
∅ BAK Taxation Index 38.5%  

Basel-Landschaft

BAK TAXATION INDEX 2017

 
Basel-Landschaft 18.1%  
∅ BAK Taxation Index 29.0%  
       
Basel-Landschaft 35.4%  
∅ BAK Taxation Index 38.5%  

Basel-Stadt

BAK TAXATION INDEX 2017

 
Basel-Stadt 19.6%  
∅ BAK Taxation Index 29.0%  
       
Basel-Stadt 32.3%  
∅ BAK Taxation Index 38.5%  

Bern

BAK TAXATION INDEX 2017

 
Bern 17.2%  
∅ BAK Taxation Index 29.0%  
       
Bern 34.8%  
∅ BAK Taxation Index 38.5%  

Genève

BAK TAXATION INDEX 2017

 
Genève 21.4%  
∅ BAK Taxation Index 29.0%  
       
Genève 36.7%  
∅ BAK Taxation Index 38.5%  

Glarus

BAK TAXATION INDEX 2017

 
Glarus 13.2%  
∅ BAK Taxation Index 29.0%  
       
Glarus 28.6%  
∅ BAK Taxation Index 38.5%  

Graubünden

BAK TAXATION INDEX 2017

 
Graubünden 12.5%  
∅ BAK Taxation Index 29.0%  
       
Graubünden 30.1%  
∅ BAK Taxation Index 38.5%  

Luzern

BAK TAXATION INDEX 2017

 
Luzern 10.3%  
∅ BAK Taxation Index 29.0%  
       
Luzern 27.4%  
∅ BAK Taxation Index 38.5%  

Nidwalden

BAK TAXATION INDEX 2017

 
Nidwalden 13.0%  
∅ BAK Taxation Index 29.0%  
       
Nidwalden 26.1%  
∅ BAK Taxation Index 38.5%  

Obwalden

BAK TAXATION INDEX 2017

 
Obwalden 10.9%  
∅ BAK Taxation Index 29.0%  
       
Obwalden 24.4%  
∅ BAK Taxation Index 38.5%  

Schaffhausen

BAK TAXATION INDEX 2017

 
Schaffhausen 13.6%  
∅ BAK Taxation Index 29.0%  
       
Schaffhausen 31.2%  
∅ BAK Taxation Index 38.5%  

Schwyz

BAK TAXATION INDEX 2017

 
Schwyz 12.1%  
∅ BAK Taxation Index 29.0%  
       
Schwyz 26.3%  
∅ BAK Taxation Index 38.5%  

St. Gallen

BAK TAXATION INDEX 2017

 
St. Gallen 14.4%  
∅ BAK Taxation Index 29.0%  
       
St. Gallen 33.0%  
∅ BAK Taxation Index 38.5%  

Thurgau

BAK TAXATION INDEX 2017

 
Thurgau 13.0%  
∅ BAK Taxation Index 29.0%  
       
Thurgau 29.7%  
∅ BAK Taxation Index 38.5%  

Ticino

BAK TAXATION INDEX 2017

 
Ticino 16.7%  
∅ BAK Taxation Index 29.0%  
       
Ticino 33.7%  
∅ BAK Taxation Index 38.5%  

Uri

BAK TAXATION INDEX 2017

 
Uri 11.8%  
∅ BAK Taxation Index 29.0%  
       
Uri 25.5%  
∅ BAK Taxation Index 38.5%  

Valais

BAK TAXATION INDEX 2017

 
Valais 18.6%  
∅ BAK Taxation Index 29.0%  
       
Valais 32.5%  
∅ BAK Taxation Index 38.5%  

Vaud

BAK TAXATION INDEX 2017

 
Vaud 17.7%  
∅ BAK Taxation Index 29.0%  
       
Vaud 36.7%  
∅ BAK Taxation Index 38.5%  

Zug

BAK TAXATION INDEX 2017

 
Zug 12.0%  
∅ BAK Taxation Index 29.0%  
       
Zug 23.0%  
∅ BAK Taxation Index 38.5%  

Zürich

BAK TAXATION INDEX 2017

 
Zürich 17.5%  
∅ BAK Taxation Index 29.0%  
       
Zürich 29.3%  
∅ BAK Taxation Index 38.5%  

Burgenland

BAK TAXATION INDEX 2017

 
Burgenland 22.5%  
∅ BAK Taxation Index 29.0%  
       
Burgenland 41.9%  
∅ BAK Taxation Index 38.5%  

Wien

BAK TAXATION INDEX 2017

 
Wien 22.5%  
∅ BAK Taxation Index 29.0%  
       
Wien 41.9%  
∅ BAK Taxation Index 38.5%  

Kärntern

BAK TAXATION INDEX 2017

 
Kärntern 22.5%  
∅ BAK Taxation Index 29.0%  
       
Kärntern 41.9%  
∅ BAK Taxation Index 38.5%  

Salzburg

BAK TAXATION INDEX 2017

 
Salzburg 22.5%  
∅ BAK Taxation Index 29.0%  
       
Salzburg 41.9%  
∅ BAK Taxation Index 38.5%  

Niederösterreich

BAK TAXATION INDEX 2017

 
Niederösterreich 22.5%  
∅ BAK Taxation Index 29.0%  
       
Niederösterreich 41.9%  
∅ BAK Taxation Index 38.5%  

Oberösterreich

BAK TAXATION INDEX 2017

 
Oberösterreich 22.5%  
∅ BAK Taxation Index 29.0%  
       
Oberösterreich 41.9%  
∅ BAK Taxation Index 38.5%  

Steiermark

BAK TAXATION INDEX 2017

 
Steiermark 22.5%  
∅ BAK Taxation Index 29.0%  
       
Steiermark 41.9%  
∅ BAK Taxation Index 38.5%  

Tirol

BAK TAXATION INDEX 2017

 
Tirol 22.5%  
∅ BAK Taxation Index 29.0%  
       
Tirol 41.9%  
∅ BAK Taxation Index 38.5%  

Vorarlberg

BAK TAXATION INDEX 2017

 
Vorarlberg 22.5%  
∅ BAK Taxation Index 29.0%  
       
Vorarlberg 41.9%  
∅ BAK Taxation Index 38.5%  

Österreich (Wien)

BAK TAXATION INDEX 2017

 
Österreich 22.5%  
∅ BAK Taxation Index 29.0%  
       
Österreich 41.9%  
∅ BAK Taxation Index 38.5%  

Belgique / België (Bruxelles / Brussel)

BAK TAXATION INDEX 2017

 
Belgique / België 26.3%  
∅ BAK Taxation Index 29.0%  
       
Belgique / België 61.0%  
∅ BAK Taxation Index 38.5%  

Hong Kong

BAK TAXATION INDEX 2017

 
Hong Kong 9.9%  
∅ BAK Taxation Index 29.0%  
       
Hong Kong 15.5%  
∅ BAK Taxation Index 38.5%  

Beijing

BAK TAXATION INDEX 2017

 
Beijing 23.3%  
∅ BAK Taxation Index 29.0%  
       
Beijing 41.1%  
∅ BAK Taxation Index 38.5%  

Shanghai

BAK TAXATION INDEX 2017

 
Shanghai 23.3%  
∅ BAK Taxation Index 29.0%  
       
Shanghai 39.8%  
∅ BAK Taxation Index 38.5%  

China (Beijing)

BAK TAXATION INDEX 2017

 
China 23.3%  
∅ BAK Taxation Index 29.0%  
       
China 41.1%  
∅ BAK Taxation Index 38.5%  

Česká Republika (Praha)

BAK TAXATION INDEX 2017

 
Česká Republika 16.2%  
∅ BAK Taxation Index 29.0%  
       
Česká Republika 26.1%  
∅ BAK Taxation Index 38.5%  

Baden-Württemberg

BAK TAXATION INDEX 2017

 
Baden-Württemberg 27.1%  
∅ BAK Taxation Index 29.0%  
       
Baden-Württemberg 40.9%  
∅ BAK Taxation Index 38.5%  

Bayern

BAK TAXATION INDEX 2017

 
Bayern 29.3%  
∅ BAK Taxation Index 29.0%  
       
Bayern 40.9%  
∅ BAK Taxation Index 38.5%  

Berlin

BAK TAXATION INDEX 2017

 
Berlin 27.0%  
∅ BAK Taxation Index 29.0%  
       
Berlin 40.9%  
∅ BAK Taxation Index 38.5%  

Hamburg

BAK TAXATION INDEX 2017

 
Hamburg 28.7%  
∅ BAK Taxation Index 29.0%  
       
Hamburg 40.9%  
∅ BAK Taxation Index 38.5%  

Hessen

BAK TAXATION INDEX 2017

 
Hessen 28.4%  
∅ BAK Taxation Index 29.0%  
       
Hessen 40.9%  
∅ BAK Taxation Index 38.5%  

Nordrhein-Westfalen

BAK TAXATION INDEX 2017

 
Nordrhein-Westfalen 28.9%  
∅ BAK Taxation Index 29.0%  
       
Nordrhein-Westfalen 40.9%  
∅ BAK Taxation Index 38.5%  

Rheinland-Pfalz

BAK TAXATION INDEX 2017

 
Rheinland-Pfalz 27.7%  
∅ BAK Taxation Index 29.0%  
       
Rheinland-Pfalz 40.9%  
∅ BAK Taxation Index 38.5%  

Thüringen

BAK TAXATION INDEX 2017

 
Thüringen 28.7%  
∅ BAK Taxation Index 29.0%  
       
Thüringen 40.9%  
∅ BAK Taxation Index 38.5%  

Mecklenburg-Vorpommern

BAK TAXATION INDEX 2017

 
Mecklenburg-Vorpommern 28.5%  
∅ BAK Taxation Index 29.0%  
       
Mecklenburg-Vorpommern 40.9%  
∅ BAK Taxation Index 38.5%  

Saarland

BAK TAXATION INDEX 2017

 
Saarland 29.3%  
∅ BAK Taxation Index 29.0%  
       
Saarland 40.9%  
∅ BAK Taxation Index 38.5%  

Schleswig-Holstein

BAK TAXATION INDEX 2017

 
Schleswig-Holstein 27.4%  
∅ BAK Taxation Index 29.0%  
       
Schleswig-Holstein 40.9%  
∅ BAK Taxation Index 38.5%  

Bremen

BAK TAXATION INDEX 2017

 
Bremen 28.4%  
∅ BAK Taxation Index 29.0%  
       
Bremen 40.9%  
∅ BAK Taxation Index 38.5%  

Sachsen-Anhalt

BAK TAXATION INDEX 2017

 
Sachsen-Anhalt 28.1%  
∅ BAK Taxation Index 29.0%  
       
Sachsen-Anhalt 40.9%  
∅ BAK Taxation Index 38.5%  

Brandenburg

BAK TAXATION INDEX 2017

 
Brandenburg 28.1%  
∅ BAK Taxation Index 29.0%  
       
Brandenburg 40.9%  
∅ BAK Taxation Index 38.5%  

Sachsen

BAK TAXATION INDEX 2017

 
Sachsen 28.1%  
∅ BAK Taxation Index 29.0%  
       
Sachsen 40.9%  
∅ BAK Taxation Index 38.5%  

Niedersachsen

BAK TAXATION INDEX 2017

 
Niedersachsen 29.1%  
∅ BAK Taxation Index 29.0%  
       
Niedersachsen 40.9%  
∅ BAK Taxation Index 38.5%  

Deutschland (München)

BAK TAXATION INDEX 2017

 
Deutschland 29.3%  
∅ BAK Taxation Index 29.0%  
       
Deutschland 40.9%  
∅ BAK Taxation Index 38.5%  

Danmark (København)

BAK TAXATION INDEX 2017

 
Danmark 19.6%  
∅ BAK Taxation Index 29.0%  
       
Danmark 46.8%  
∅ BAK Taxation Index 38.5%  

España (Madrid)

BAK TAXATION INDEX 2017

 
España 27.8%  
∅ BAK Taxation Index 29.0%  
       
España 44.6%  
∅ BAK Taxation Index 38.5%  

Suomi (Helsinki)

BAK TAXATION INDEX 2017

 
Suomi 18.9%  
∅ BAK Taxation Index 29.0%  
       
Suomi 54.2%  
∅ BAK Taxation Index 38.5%  

Bas-Rhin

BAK TAXATION INDEX 2017

 
Bas-Rhin 33.5%  
∅ BAK Taxation Index 29.0%  
       
Bas-Rhin 48.4%  
∅ BAK Taxation Index 38.5%  

Doubs

BAK TAXATION INDEX 2017

 
Doubs 33.8%  
∅ BAK Taxation Index 29.0%  
       
Doubs 48.4%  
∅ BAK Taxation Index 38.5%  

Moselle

BAK TAXATION INDEX 2017

 
Moselle 33.2%  
∅ BAK Taxation Index 29.0%  
       
Moselle 48.4%  
∅ BAK Taxation Index 38.5%  

Rhône

BAK TAXATION INDEX 2017

 
Rhône 33.7%  
∅ BAK Taxation Index 29.0%  
       
Rhône 48.4%  
∅ BAK Taxation Index 38.5%  

Paris

BAK TAXATION INDEX 2017

 
Paris 34.0%  
∅ BAK Taxation Index 29.0%  
       
Paris 48.4%  
∅ BAK Taxation Index 38.5%  

France (Paris)

BAK TAXATION INDEX 2017

 
France 34.0%  
∅ BAK Taxation Index 29.0%  
       
France 48.4%  
∅ BAK Taxation Index 38.5%  

Magyarország (Budapest)

BAK TAXATION INDEX 2017

 
Magyarország 10.6%  
∅ BAK Taxation Index 29.0%  
       
Magyarország 37.8%  
∅ BAK Taxation Index 38.5%  

Ireland (Dublin)

BAK TAXATION INDEX 2017

 
Ireland 13.8%  
∅ BAK Taxation Index 29.0%  
       
Ireland 47.5%  
∅ BAK Taxation Index 38.5%  

Friuli-Venezia Giulia

BAK TAXATION INDEX 2017

 
Friuli-Venezia Giulia 22.3%  
∅ BAK Taxation Index 29.0%  
       
Friuli-Venezia Giulia 51.6%  
∅ BAK Taxation Index 38.5%  

Trentino-Alto Adige

BAK TAXATION INDEX 2017

 
Trentino-Alto Adige 21.2%  
∅ BAK Taxation Index 29.0%  
       
Trentino-Alto Adige 51.6%  
∅ BAK Taxation Index 38.5%  

Veneto

BAK TAXATION INDEX 2017

 
Veneto 22.5%  
∅ BAK Taxation Index 29.0%  
       
Veneto 51.6%  
∅ BAK Taxation Index 38.5%  

Piemonte

BAK TAXATION INDEX 2017

 
Piemonte 22.5%  
∅ BAK Taxation Index 29.0%  
       
Piemonte 51.6%  
∅ BAK Taxation Index 38.5%  

Valle dAosta

BAK TAXATION INDEX 2017

 
Valle dAosta 22.1%  
∅ BAK Taxation Index 29.0%  
       
Valle dAosta 51.6%  
∅ BAK Taxation Index 38.5%  

Lombardia

BAK TAXATION INDEX 2017

 
Lombardia 22.5%  
∅ BAK Taxation Index 29.0%  
       
Lombardia 51.6%  
∅ BAK Taxation Index 38.5%  

Italia (Milano)

BAK TAXATION INDEX 2017

 
Italia 22.5%  
∅ BAK Taxation Index 29.0%  
       
Italia 51.6%  
∅ BAK Taxation Index 38.5%  

Luxembourg (Luxembourg)

BAK TAXATION INDEX 2017

 
Luxembourg 23.0%  
∅ BAK Taxation Index 29.0%  
       
Luxembourg 40.5%  
∅ BAK Taxation Index 38.5%  

Amsterdam

BAK TAXATION INDEX 2017

 
Amsterdam 21.9%  
∅ BAK Taxation Index 29.0%  
       
Amsterdam 46.7%  
∅ BAK Taxation Index 38.5%  

Den Haag

BAK TAXATION INDEX 2017

 
Den Haag 22.0%  
∅ BAK Taxation Index 29.0%  
       
Den Haag 46.7%  
∅ BAK Taxation Index 38.5%  

Utrecht

BAK TAXATION INDEX 2017

 
Utrecht 22.2%  
∅ BAK Taxation Index 29.0%  
       
Utrecht 46.7%  
∅ BAK Taxation Index 38.5%  

Rotterdam

BAK TAXATION INDEX 2017

 
Rotterdam 22.2%  
∅ BAK Taxation Index 29.0%  
       
Rotterdam 46.7%  
∅ BAK Taxation Index 38.5%  

Nederland (Amsterdam)

BAK TAXATION INDEX 2017

 
Nederland 21.9%  
∅ BAK Taxation Index 29.0%  
       
Nederland 46.7%  
∅ BAK Taxation Index 38.5%  

Norge (Oslo)

BAK TAXATION INDEX 2017

 
Norge 22.2%  
∅ BAK Taxation Index 29.0%  
       
Norge 41.0%  
∅ BAK Taxation Index 38.5%  

Polska (Warszawa)

BAK TAXATION INDEX 2017

 
Polska 17.0%  
∅ BAK Taxation Index 29.0%  
       
Polska 32.2%  
∅ BAK Taxation Index 38.5%  

Sverige (Stockholm)

BAK TAXATION INDEX 2017

 
Sverige 18.9%  
∅ BAK Taxation Index 29.0%  
       
Sverige 57.6%  
∅ BAK Taxation Index 38.5%  

Singapore

BAK TAXATION INDEX 2017

 
Singapore 15.6%  
∅ BAK Taxation Index 29.0%  
       
Singapore 9.8%  
∅ BAK Taxation Index 38.5%  

Slovenská Republika (Bratislava)

BAK TAXATION INDEX 2017

 
Slovenská Republika 18.2%  
∅ BAK Taxation Index 29.0%  
       
Slovenská Republika 31.0%  
∅ BAK Taxation Index 38.5%  

Slovenija (Ljubljana)

BAK TAXATION INDEX 2017

 
Slovenija 16.8%  
∅ BAK Taxation Index 29.0%  
       
Slovenija 47.2%  
∅ BAK Taxation Index 38.5%  

United Kingdom (London)

BAK TAXATION INDEX 2017

 
United Kingdom 20.2%  
∅ BAK Taxation Index 29.0%  
       
United Kingdom 45.8%  
∅ BAK Taxation Index 38.5%  

California

BAK TAXATION INDEX 2017

 
California 35.7%  
∅ BAK Taxation Index 29.0%  
       
California 41.4%  
∅ BAK Taxation Index 38.5%  

Delaware

BAK TAXATION INDEX 2017

 
Delaware 35.2%  
∅ BAK Taxation Index 29.0%  
       
Delaware 39.3%  
∅ BAK Taxation Index 38.5%  

Florida

BAK TAXATION INDEX 2017

 
Florida 34.6%  
∅ BAK Taxation Index 29.0%  
       
Florida 33.1%  
∅ BAK Taxation Index 38.5%  

Massachusetts

BAK TAXATION INDEX 2017

 
Massachusetts 34.4%  
∅ BAK Taxation Index 29.0%  
       
Massachusetts 38.2%  
∅ BAK Taxation Index 38.5%  

New York

BAK TAXATION INDEX 2017

 
New York 40.8%  
∅ BAK Taxation Index 29.0%  
       
New York 39.3%  
∅ BAK Taxation Index 38.5%  

Texas

BAK TAXATION INDEX 2017

 
Texas 34.3%  
∅ BAK Taxation Index 29.0%  
       
Texas 33.1%  
∅ BAK Taxation Index 38.5%  

Washington

BAK TAXATION INDEX 2017

 
Washington 30.2%  
∅ BAK Taxation Index 29.0%  
       
Washington 33.1%  
∅ BAK Taxation Index 38.5%  

USA (New York)

BAK TAXATION INDEX 2017

 
USA 40.8%  
∅ BAK Taxation Index 29.0%  
       
USA 39.3%  
∅ BAK Taxation Index 38.5%  

Osaka SEZ

BAK TAXATION INDEX 2017

 
Osaka SEZ 24.3%  
∅ BAK Taxation Index 29.0%  
       
Osaka SEZ 27.6%  
∅ BAK Taxation Index 38.5%  

Osaka

BAK TAXATION INDEX 2017

 
Osaka 33.6%  
∅ BAK Taxation Index 29.0%  
       
Osaka 27.6%  
∅ BAK Taxation Index 38.5%  

Japan (Tokyo)

BAK TAXATION INDEX 2017

 
Tokyo 33.7%  
∅ BAK Taxation Index 29.0%  
       
Tokyo 27.6%  
∅ BAK Taxation Index 38.5%  

India (Mumbai)

BAK TAXATION INDEX 2017

 
Mumbai 40.5%  
∅ BAK Taxation Index 29.0%  
       
Mumbai 41.7%  
∅ BAK Taxation Index 38.5%  

Russia (Moscow)

BAK TAXATION INDEX 2017

 
Moscow 18.6%  
∅ BAK Taxation Index 29.0%  
       
Moscow 14.5%  
∅ BAK Taxation Index 38.5%  

Brazil (Sao Paolo)

BAK TAXATION INDEX 2017

 
Sao Paolo 31.9%  
∅ BAK Taxation Index 29.0%  
       
Sao Paolo 40.0%  
∅ BAK Taxation Index 38.5%  

Schweiz

 
     
 

 

Kanton Appenzell Ausserrhoden  

 

Der Kanton Appenzell Ausserrhoden in Zahlen


Bevölkerung

54'917

Fläche

   243 km²

Steuersatz Hochqualifizierte*

30.2%

Wirtschaftskraft** 

 3.1 Mrd. CHF

Steuersatz Unternehmen*

10.3%


*     Steuersätze des BAK Taxation Index 2017 für Unternehmen und Hochqualifizierte
**   nominales Bruttoinlandprodukt (BIP)
Quelle: ZEW / BAK Economics

 

Steuerliche Standortattraktivität im internationalen Vergleich

Der BAK Taxation Index zeigt die Position des Kantons Appenzell Ausserrhoden im internationalen Steuerwettbewerb auf. Die Berücksichtigung aller relevanten Steuerarten und die methodische Konstanz garantiert die Vergleichbarkeit der berechneten Steuersätze. Der BAK Taxation Index informiert über die effektiv zu bezahlenden Steuersätze für Unternehmen und Hochqualifizierte und erfasst damit die Steuerbelastung der Zielgruppe des Standortwettbewerbs.

 

Der Kanton Appenzell Ausserrhoden im BAK Taxation Index 2017

Anmerkungen: Natürliche Personen: Effektiver Steuersatz in % des Bruttolohn zur Erreichung eines bestimmten Nachsteuereinkommens für Alleinstehende (Single) und Familien (Family); Juristische Personen: EATR- und EMTR-Steuerbelastung Unternehmen; Angabe der Steuersätze in Herisau, des Durchschnitts aller Schweizer und internationalen Standorte des BAK Taxation Index, Bildung der Durchschnittswerte mittels nominalen BIP-Gewichten der letzten 4 Jahre.
Quelle: ZEW / BAK Economics