Analysis of the compensation mechanisms within the framework of intercantonal cooperation on burden equalisation

Brugger + Partner, together with Bolz + Partner, was commissioned by the Conference of Cantonal Governments (CCG) to examine the compensation mechanisms within the framework of intercantonal cooperation on burden equalisation – a central pillar of the new system of fiscal equalisation and division of tasks between the Confederation and the cantons (NFE). Its aim is to ensure fiscal equivalence in cantonal cooperation: When a canton provides services for others, it should be compensated, while paying cantons retain a say in service provision (institutional equivalence). The mandate had five objectives: reviewing the implementation of transparent cost and performance accounting, determining cost recovery levels in intercantonal cooperation, developing approaches to calculating full costs, creating an evaluation model for locational advantages and disadvantages, and proposing improvements.