ABSTRACT
This contribution focuses on a particular measure against tax evasion, one which lies at the crossroads between the repression of tax avoidance and the promotion of tax consent, namely tax amnesties. In the case of Switzerland, despite a constant rhetoric presenting tax amnesties as extraordinary one-time measures, many were granted in the twentieth century. We present two particular case studies that stand out. The first one shows how the canton of Zurich conducted an amnesty in 1936, in part to raise revenue and in response to new federal legislation. The second one covers the federal amnesty of 1968, which was a consequence of an attempt by the political left to estimate tax evasion and adopt policies to reduce it. In both cases, because the possible measures to reinforce taxation procedures faced strong opposition, the tax amnesties constituted the only so-called anti-evasion measure that was enacted. We believe these examples illustrate the divergence between official discourse on the need to fight tax avoidance and the trivialisation of tax avoidance in practice by tax authorities and the majority of the political actors. They also highlight the extent of tax evasion and how amnesties primarily benefit high-wealth and high-income taxpayers.
