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Dual Income Taxation in EU Member Countries

Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE Report 03 (2005) 1, pp. 41-47

Persistent link: https://www.econbiz.de/10011696498

Dual income taxation in EU member countries

Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE report : journal for institutional comparisons 3 (2005) 1, pp. 41-47

Persistent link: https://www.econbiz.de/10002712209

Dual Income Taxation in EU Member Countries

Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE Report 3 (2005) 1, pp. 41-47

Persistent link: https://www.econbiz.de/10005056420

Austria's steps towards a dual income tax

Genser, Bernd - 1995

The paper comments on the introduction of a final withholding tax on certain forms of capital income in Austria in the early nineties. Economic and legal problems of the reform measures are discussed and they* are appraised as policy responses to weak points of the traditional comprehensive...

Persistent link: https://www.econbiz.de/10009580497