लेखक: Carol Gregor Luethi

Carol Gregor Luethi studied Business Economics in Brugg and Olten (Switzerland) and Swiss and International Tax Law in Zurich. He is Tax Consultant with a global Audit, Legal and Tax consulting company and works mainly in the field of individual taxation. This book is based on his Master Thesis to the LL.M. in Swiss and International Taxation. The original edition of this book was published titled Die Besteuerung nach dem Aufwand in der Schweiz – Eine systematische Einordnung ins schweizerische Steuerrecht mit aktuellem Bezug (ISBN 978-3-7431-7543-3 resp. ISBN 978-3-7448-7314-7) in 2017. A hardcover version of the English book is available under ISBN 978-3-7448-8638-3.