Köppl, Angela; Schratzenstaller, Margit - In: WIFO Monatsberichte (monthly reports) 88 (2015) 2, pp. 127-135
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...