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.
Year of publication: |
1995
|
---|---|
Authors: | Genser, Bernd |
Institutions: | Fachbereich Wirtschaftswissenschaften, Universität Konstanz |
Saved in:
freely available
Saved in favorites
Similar items by person
-
On the optimal tax policy mix when consumers and firms are imperfectly mobile
Genser, Bernd, (1997)
-
Bereit für den EWR? Die österreichische Finanzpolitik in den Jahren 1989 und 1990
Genser, Bernd, (1992)
-
Auf der Suche nach einer föderativen Finanzverfassung für Europa
Genser, Bernd, (1995)
- More ...