Kramer, Helmut; Marterbauer, Markus; Schratzenstaller, … - In: WIFO Monatsberichte (monthly reports) 76 (2003) 11, pp. 817-828
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...