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This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform...
Persistent link: https://www.econbiz.de/10010271071
Based on Austria's fiscal stance in 1995, we compute the generational accounts for currently living as well as future … increase again the fiscal imbalance and intergenerational inequity of fiscal policy in Austria. …
Persistent link: https://www.econbiz.de/10010292408
data from Austria both at the community and district level covering the time period 1969 - 2004. Our two-level empirical …
Persistent link: https://www.econbiz.de/10010294757
aggregated mortality data from Austria both at the community and the district level covering the time period 1969 - 2004. By …
Persistent link: https://www.econbiz.de/10010294815
/diverged in the time period 1969 - 2004 in Austria. We use age standardized mortality rates as indicators for the health status … existence of convergence clubs in mortality in Austria. …
Persistent link: https://www.econbiz.de/10010294790
geographical subunits (local communities) converged/diverged in the time period 1969 - 2004 in Austria. We use age standardized …
Persistent link: https://www.econbiz.de/10011310715
data from Austria both at the community and district level covering the time period 1969 - 2004. Our two-level empirical …
Persistent link: https://www.econbiz.de/10011310720
aggregated mortality data from Austria both at the community and the district level covering the time period 1969 - 2004. By …
Persistent link: https://www.econbiz.de/10011310721
specialisation complies with the different hospital types as defined by legislation in Austria. We find no significant time trend …
Persistent link: https://www.econbiz.de/10010312223
at the district level for Austria. There exists considerably heterogeneity across districts in the RDI and its components …
Persistent link: https://www.econbiz.de/10010312225