Lucerne is a city in north-central Switzerland, in the German-speaking portion of that country. Lucerne is the capital of the Canton of Lucerne and the capital of the district of the same name. With a population of about 76,200 people, Lucerne is the most populous city in Central Switzerland, and a nexus of transportation,telecommunications, and government of this region. The city's urban area consists of 17 cities and towns located in three different cantons with an overall population of about 250,000 people.
Due to its location on the shore of Lake Lucerne (der Vierwaldstättersee), within sight of Mount Pilatus and Rigi in the Swiss Alps, Lucerne has long been a destination for tourists. One of the city's famous landmarks is the Chapel Bridge (Kapellbrücke), a wooden bridge first erected in the 14th century.
Lucerne has an unemployment rate of 3%. As of 2005, there were 134 people employed in the primary economic sector and about 21 businesses involved in this sector. 5568 people are employed in the secondary sector and there are 416 businesses in this sector. 47628 people are employed in the tertiary sector, with 3773 businesses in this sector. As of 2000 51.7% of the population of the municipality were employed in some capacity. At the same time, women made up 47.9% of the workforce.
Thanks to its continuous tax-cutting policies, Lucerne has become Switzerland's most business-friendly canton. As of 2012 Lucerne offers Switzerland's lowest corporate tax rate at cantonal level.
Furthermore, Lucerne also offers very moderate personal income tax rates. In a recent published study of BAK Basel Economics taxation index 2012, Lucerne made it to the 4th place with an only marginally 2% higher tax rate compared to the top canton in this comparison.
