Schneider, Friedrich; Winner, Hannes - In: Kredit und Kapital 34 (2001) 2, pp. 223-256
A Proposal for a New Business Taxation in Austria This paper evaluates an alternative for the Austrian business … taxation in which the company has to pay no taxes on retained earnings until repatriation to the shareholders. We analyze the … tax rates before and after the introduction of the new business taxation are calculated for national and international …