Gruber, Magdalena; Höhenberger, Nicole; Höserle, Silke; … - 2009
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 …