This paper approaches the question whether and to what extent a policy shift from universal child transfers towards child tax deductibles is capable of activating (mostly female) unused labor market potential in Austria. We develop a discrete choice labor supply model based on the EU-SILC...

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...