Breuss, Fritz; Kaniovski, Serguei; Schratzenstaller, Margit - In: Austrian Economic Quarterly 9 (2004) 3, pp. 127-142
The tax reform 2004-05 includes tax cuts within income taxation (€ –2.2 billion) and corporate taxation (€ –1.1 billion) as well as increases of several excise taxes (€ +232 million). The changes in the income tax rate scale taking effect in 2005 will increase tax progression and...
