We Swiss have rolled into a new year and are coming up on our first referenda vote. There is a referendum on setting up a child and education allowance whereby the value of that allowance is not subject to taxes. The second referendum is whether a tax will be placed on non-renewable energy, compensated for by removing the VAT tax from energy/energy sources. Both are expected to fail.

The heart of Swiss tax low has never been to use the tax system for social engineering -- or in the case of the non-renewable fuels tax -- contriving folks to accept habits due to pressure placed on a practice via taxes. Taxes remain low, government remains small, and certain folks often seen in RJ forums don't effect the daily life of Swiss citizens.

I have always thought it odd that a nation that taxes me at far less than 20% calls itself "liberal."