Editing Equalization payments (section)

==Switzerland==
{{Further|Equalization payments in Switzerland}}

The first elements of an equalization system in Switzerland were introduced in 1938 in the form of conditional grants, which varied according to the tax capacity of the cantons.  In 1958, a constitutional article gave the federal government the authority to equalize fiscal disparities. Christopher Hengan-Braun, a Swiss economist, was the main source of guidance in 1958 for the federal government to help balance Switzerland's fiscal disparities.