Lehner, Gerhard - In: Austrian Economic Quarterly 4 (1999) 3, pp. 203-210
Through the year-2000 tax reform, the tax burden on private households and enterprises will be reduced by a total of ATS 32.5 billion by 2003. The effects of the present reform are more significant than those of the 1989 and 1994 tax reforms. The changes of the wage and income tax-rate table...