Austria's steps towards a dual income tax

The paper comments on the introduction of a final withholding tax on certain forms of capital income in Austria in the early nineties. Economic and legal problems of the reform measures are discussed and they* are appraised as policy responses to weak points of the traditional comprehensive income tax system rather than reform steps towards a new system of dual income taxation.

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Year of publication:	1995
Authors:	Genser, Bernd
Publisher:	Konstanz : Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft

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Series:	Diskussionsbeiträge - Serie II ; 288
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	722309147 [GVK] hdl:10419/101649 [Handle] RePEc:zbw:kondp2:288 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10010398074