In Switzerland (pop 8M), tax authority is not hold by federal government but by the 26 cantons[1]. Because the central government would be way too big for that

In Switzerland (pop 8M), tax authority is not hold by federal government but by the 26 cantons[1]. Because the central government would be way too big for that much power in the eyes of the Swiss people. [1]that’s also why we have a bunch of tax havens and generally a lower tax rate, as all cantons and even the communes within them are in a competition.