Breuss, Fritz; Schratzenstaller, Margit - In: WIFO Monatsberichte (monthly reports) 77 (2004) 8, pp. 645-653
One important element of the Austrian tax reform 2004-05 is the reduction of the corporate tax rate from 34 percent to 25 percent as of 2005. In cutting the corporate tax rate the government has reacted to the tax cuts implemented in a number of the accession countries in the run-up to the...