The government ratio corresponds to the “consolidated total expenditure” as a percentage of the cantonal gross domestic product (GDP). The “consolidated total expenditure” includes expenditure (expense excluding depreciation, deposits in portfolios of funds in equity and debt, continuous contributions and internal offsetting) plus gross capital formation. The total consolidated expenditure is calculated by the Swiss Federal Tax Administration (EFV). The GDP of the canton of Zurich is calculated by the Federal Statistical Office (BFS). Both economic indicators are published with a delay of two years. In this case, the state quota of the canton without municipalities is reported. For intercantonal comparability, the state quota of the canton and its municipalities would have to be considered, due to the different divisions of tasks between cantons and municipalities depending on the canton.
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