{"id":12942,"date":"2022-05-01T09:47:00","date_gmt":"2022-05-01T07:47:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=12942"},"modified":"2022-05-06T15:44:06","modified_gmt":"2022-05-06T13:44:06","slug":"perequation-financiere-nationale","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/perequation-financiere-nationale\/","title":{"rendered":"P\u00e9r\u00e9quation financi\u00e8re nationale"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Deux r\u00e9visions de la PFCC sont entr\u00e9es en vigueur le 1er janvier 2020. Tous deux modifient les modalit\u00e9s de calcul de la p\u00e9r\u00e9quation financi\u00e8re et influent ainsi sur les incitations inh\u00e9rentes au syst\u00e8me. Patrick Leisibach et Christoph A. Schaltegger expliquent comment fonctionne le syst\u00e8me actuel et quelles sont les cons\u00e9quences des r\u00e9formes en cours.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":1558,"display_name":"Patrick Leisibach","first_name":"Patrick","last_name":"Leisibach","description":"

MSc in Economics, wissenschaftlicher Assistent, Universit\u00e4t Luzern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/StR-5-22_Leisibach_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/patrick-leisibach\/"},{"ID":1557,"display_name":"Christoph A. Schaltegger","first_name":"Christoph A.","last_name":"Schaltegger","description":"

Prof. Dr. rer. pol., Direktor des Instituts f\u00fcr Schweizer Wirtschaftspolitik (IWP) an der Universit\u00e4t Luzern, Direktor am Institut f\u00fcr Finanzwissenschaft und Finanzrecht (IFF) der Universit\u00e4t St. Gallen<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/StR-5-22_Schaltegger_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/christoph-a-schaltegger\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/perequation-financiere-nationale\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-12942","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[1558,1557]},"shp_steuerportal_must_use":{"translations":[{"id":12929,"link":"https:\/\/steuerportal.ch\/articles-specialises\/nationaler-finanzausgleich\/","title":{"rendered":"Nationaler Finanzausgleich"},"language":"de"},{"id":12942,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/perequation-financiere-nationale\/","title":{"rendered":"P\u00e9r\u00e9quation financi\u00e8re nationale"},"language":"fr"}]},"yoast_head":"\nP\u00e9r\u00e9quation financi\u00e8re nationale • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/perequation-financiere-nationale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P\u00e9r\u00e9quation financi\u00e8re nationale • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Deux r\u00e9visions de la PFCC sont entr\u00e9es en vigueur le 1er janvier 2020. Tous deux modifient les modalit\u00e9s de calcul de la p\u00e9r\u00e9quation financi\u00e8re et influent ainsi sur les incitations inh\u00e9rentes au syst\u00e8me. Patrick Leisibach et Christoph A. Schaltegger expliquent comment fonctionne le syst\u00e8me actuel et quelles sont les cons\u00e9quences des r\u00e9formes en cours.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/perequation-financiere-nationale\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-06T13:44:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/04\/Schaltegger-Leisibach_Grafik-1-1024x612.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"28 minutes\" \/>\n<script type=\"application\/ld+json\" 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