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Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
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the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to …
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This paper compares the taxation of families with children in Austria and Germany with respect to the income situation … provides an analysis of the distributional effects of the Austrian family package, which is part of the income tax reform 2009 …. The results show that absolute savings due to the Austrian tax reform 2009 are higher, the more children and/or sources of …
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