The tax burden in Austria is comparatively high, and the gap vis-à-vis the EU average has widened. The tax structure exhibits a number of specific features: taxes on labour are high, both from the employee's and the employer's side, following an upward trend and markedly exceeding the...

A key objective of a reform of the Austrian tax system should be the improvement of the tax structure. This includes a shift in the revenue composition away from certain tax bases (exoneration) towards other bases, implying their higher taxation. The latter should serve not only short-term...

A key objective of a reform of the Austrian tax system should be the improvement of the tax structure. This includes a shift in the revenue composition away from certain tax bases towards other bases, implying their higher taxation. The latter should not only compensate revenue losses from...

The tax burden in Austria is comparatively high, and the gap vis-à-vis the EU average has widened. The tax structure exhibits a number of specific features: taxes on labour are high, both from the employee's and the employer's side, following an upward trend and markedly exceeding the...

This paper analyses the effects of energy taxation on the Austrian economy. Simulations are carried out with a linked input-output macromodel. The macroeconomic effects of an energy tax on economic growth, employment, the rate of inflation (change in the consumer price index), the budget deficit...

Ist die Zunahme der Staatsverschuldung ein Problem und ist es sinnvoll und möglich, die Staatsschulden zu tilgen? Manfred Overhaus, ehemals Staatssekretär im Bundesministerium der Finanzen, stellt ein Konzept vor, das die im Grundgesetz verankerte Schuldenbremse in eine Schuldentilgung, die...