Auch in Österreich wurden zur Bewältigung des Konsolidierungsbedarfs im Gefolge der aktuellen Finanz- und Wirtschaftskrise neben Ausgabensenkungen u. a. vermögensbezogene Steuern erhöht. Die Debatte um die (künftige) Bedeutung von vermögensbezogenen Steuern, die auch außerhalb...

The current debate on tax planning has to distinguish between tax evasion and aggressive tax planning. While tax evasion is illegal and requires the enhanced exchange of information, measures against aggressive tax planning seem to be very complex and complicated. Tax havens' benefits from tax...

Framework conditions for fiscal policy remain difficult: besides the medium-term outlook of only moderate economic growth, the liquidation of Hypo Alpe-Adria-Bank International AG will weigh on the budget. The need for further subsidies to (partly) nationalised banks in distress cannot be ruled...

The Oesterreichische Nationalbank (OeNB), the Austrian Institute of Economic Research (WIFO) and the University of Vienna organized a full-day workshop on Capital Taxation after EU Enlargement, which was hosted by the OeNB on January 21, 2005.