Schwyz
TL;DR
Founding canton with lowest income tax (22.59%) and Switzerland namesake
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Schwyz gave Switzerland its name and hosts the 1291 founding document in the Schwyzer museums—original institutional DNA preserved as living history. The canton now achieves the lowest personal income tax in Switzerland (22.59% at Schwyz, dropping to 20.02% in Freienbach) with corporate rates around 11.8% and no inheritance tax. This combination of symbolic legitimacy and regulatory arbitrage attracts companies like BASF and Estée Lauder to Lachen. The AAA-rated canton contributes financially to other cantons through equalization—demonstrating how founding member status combined with competitive positioning generates sustained prosperity.