# Federal law on tax measures to strengthen the competitiveness of Switzerland as a business location (2017)

A thematic map of the Atlas of Switzerland, the national atlas published by ETH Zurich. The map is drawn in the browser; this file describes it and lists its variants and links, but not the data values shown on the map.

- Map: https://atlasderschweiz.ch/en/theme/federal-law-on-tax-measures-to-strengthen-the-competitiveness-of-switzerland-as-a-business-location-2017/
- Short title: Corporate Tax Reform Act III (2017)
- Map id: 720
- Categories: State and Politics › Votes › Financial and fiscal policy
- Keywords: Companies, Economy, Labour force, Politics, Taxes
- Published: 2019-12-04
- Last revised: 2020-09-10
- Content language: English
- Other languages: [Deutsch](https://atlasderschweiz.ch/de/thema/bundesgesetz-ueber-steuerliche-massnahmen-zur-staerkung-der-wettbewerbsfaehigkeit-des-unternehmensstandorts-schweiz-2017.md), [Français](https://atlasderschweiz.ch/fr/theme/loi-federale-sur-lamelioration-des-conditions-fiscales-en-vue-de-renforcer-la-competitivite-du-site-entrepreneurial-suisse-2017.md), [Italiano](https://atlasderschweiz.ch/it/tema/legge-federale-concernente-misure-fiscali-volte-a-rafforzare-la-competitivita-della-piazza-imprenditoriale-svizzera-2017.md)

## Description

### The proposal

The Third series of corporate tax reforms III (CTR III) is designed to increase international acceptance of the Swiss corporate tax system and guarantee competitive tax rates. In addition, companies should continue to contribute to government revenues.

### Results

The proposal was rejected by the electorate and the cantons.

Proportion of voters: 46.6%
Votes in favour: 40.9%

## Sources

- The Federal Council (2018): [Corporate Tax Reform Act III](https://www.admin.ch/gov/de/start/dokumentation/abstimmungen/20170212/bundesgesetz-ueber-steuerliche-massnahmen-zur-staerkung-der-wett.html)

## Data sources

- Atlas of Switzerland (2010): [Basiskarte 1:500.000](http://www.atlasderschweiz.ch/)
- Atlas of Switzerland: [Administrative Einheiten 1:500.000 (Gemeinden, Bezirke, Kantone)](http://www.atlasderschweiz.ch/)
- FSO (2019): [Volksabstimmungen (Ergebnisse Ebene Gemeinde seit 1981)](https://www.pxweb.bfs.admin.ch/pxweb/de/px-x-1703030000_101/-/px-x-1703030000_101.px)
- swisstopo [J160089] (2010): [Gemeindegrenzen GG25](https://shop.swisstopo.admin.ch/de/products/landscape/boundaries3D)
- swisstopo [J160089] (2010): [Landeskarte 1:500.000](https://shop.swisstopo.admin.ch/de/products/maps/national/lk500)

## Data owners

- [Atlas of Switzerland (AoS)](http://www.atlasderschweiz.ch/)
- [Swiss Federal Statistical Office (FSO)](https://www.bfs.admin.ch/)
- [Swiss Federal Office of Topography (swisstopo)](http://www.swisstopo.admin.ch/)
- [Federal Chancellery](http://www.admin.ch)

## Citation

The terms of use ask to name the Atlas of Switzerland and the data owners, and to keep the source references in exports, screenshots and embeds. Cite the map as:

> Atlas of Switzerland (2020): Federal law on tax measures to strengthen the competitiveness of Switzerland as a business location (2017). ETH Zürich. Map data © AoS, FSO, swisstopo, Federal Chancellery. https://atlasderschweiz.ch/en/theme/federal-law-on-tax-measures-to-strengthen-the-competitiveness-of-switzerland-as-a-business-location-2017/

## Variants

The map has 2 variants. Levels: spatial unit → time. The `u` value of a variant selects it in the links below.

- Cantons
  - 2017: `u=AtYAAwAA` (default)
- Communes
  - 2017: `u=AtYABQAA`

## Links

Replace `{u}` with the `u` value of a variant above, or leave out `u={u}` for the default variant. The map opens at its full extent; a link cannot set the map position.

- Map: https://atlasderschweiz.ch/en/theme/federal-law-on-tax-measures-to-strengthen-the-competitiveness-of-switzerland-as-a-business-location-2017/?u={u}
- Short link, stays valid when the title changes: https://atlasderschweiz.ch/en/t/720/?u={u}
- Side by side with another map: https://atlasderschweiz.ch/en/comparison/?lt=720&lu={u}&rt={id of the other map}&ru={u of the other map, or leave out}

Embed in another website (allowed by the terms of use, as long as the source references stay visible):

```html
<iframe src="https://atlasderschweiz.ch/en/embed/?id=720&u={u}&dm=e&ig=1" style="border:0;width:100%;height:600px;max-width:100%;" loading="lazy" title="Thematic map 'Corporate Tax Reform Act III (2017)' in the Atlas of Switzerland" allowfullscreen sandbox="allow-scripts allow-same-origin allow-popups" allow="geolocation" referrerpolicy="strict-origin-when-cross-origin"></iframe>
```

In the embed URL, `dm` sets what is shown: `e` the map with its title bar (default), `p` also the values of an object clicked on the map, `m` only the map with a button that opens it in the atlas. `ig=1` (default) lets the map react to scrolling and dragging only after a click into it, `ig=0` right away. The size can be changed in `style`.

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For the use and citation of maps and data, see the [terms of use](https://atlasderschweiz.ch/en/terms-of-use/).
