One aim of the first phase of the tax reform coming into effect in 2004 is to strengthen the economic recovery. One of its elements is a tax relief granted for retained profits of non-incorporated firms to further the formation of equity capital. However, since small firms and firms with low...

In Österreich wird seit dem Jahr 2002 über die Notwendigkeit einer umfangreichen Steuerre-form diskutiert. In der wirtschaftspolitischen Diskussion wurden vor allem vier Beweggründe angeführt...

Income distribution as it currently is and its long-term development are studied from a variety of data sources. In terms of workers, the study focuses on the wages and salaries of the dependently employed. It finds that the gap between low- and high-wage earners is broad and has further widened...