Canton top place to conduct business

According to a survey conducted by the Credit Suisse bank, Zug, Zurich and Argovia are the three most attractive cantons in which to do business. Those at the other end of the scale include Jura and Wallis.
 
In fact not only is Zug in the top three, according to the author of the report, Jan Schüpbach, it is in top position and by a considerable margin, due in no small way to the low tax rates levied.
 
Other factors which helped to ensure Zug was high up the ranking list was that it was particularly well served by public transport and that it had access to a pool of highly qualified and specialist employees. It was noted, for example that in urban areas in general, over 40% of the workforce had graduated from a university or other institute of tertiary eduaction, compared with just 20% in more rural areas. The figure for Zurich is actually as high as 52%.
 
In second place came Zurich, as mentioned, its central location and own airport making it more attractive than Zug in this respect. Where Zurich fell down, coming only 22^nd in fact, was on it tax regime.
 
Following the lowering of its corporation tax, the canton of Argovia again came higher than the City of Basel, which came fourth.
 
What was also noticed was how well the central Swiss cantons of Nidwalden, Schwyz and Lucerne faired in the ranking.
 
The half-canton of Appenzell Ausserrhoden improved from tenth to eighth position this year, ahead of both Thurgovia and Obwalden.
 
What contributed to the Jura and Wallis faring so badly was their location far from the main centres of business, and, particularly in the case of the latter, the topography. Although Uri is also a mountainous canton, it fared well because of its low tax rates.
 
One problem in looking at the larger cantons of Bern, Graubünden, the Ticino and Vaud is that there are great regional differences within them. Nyon came out very well in the latter canton with Mendrisio and Lugano doing well in Italian-speaking Switzerland.