Tax Reform 2005

This article identifies some fundamental structural failings shown by the Austrian tax system that should be considered within the second phase of the tax reform envisaged for 2005. It focuses on corporate and personal income taxes as well as on property taxes.

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Year of publication:	2003
Authors:	Schratzenstaller, Margit
Published in:	WIFO Monatsberichte (monthly reports). - Österreichisches Institut für Wirtschaftsforschung (WIFO), ISSN 0029-9898. - Vol. 76.2003, 12, p. 879-900
Publisher:	Österreichisches Institut für Wirtschaftsforschung (WIFO)
Subject:	Steuerreform \| Budgetpolitik \| Unternehmensbesteuerung \| Körperschaftsteuer \| Einkommensteuer \| Vermögensbesteuerung \| Österreich
Description of contents:	Abstract [wifo.ac.at]

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005020175