The Austrian income tax tariff, 1955-2006

被引：0
|
作者：
Schratzenstaller M. [1 ]
Wagener A. [2 ]
机构：
[1] WIFO - Austrian Institute for Economic Research, 1030 Vienna
[2] Faculty of Economics and Management, Institute of Social Policy, University of Hannover, 30167 Hannover
来源：
Empirica | 2009年 / 36卷 / 3期
关键词：
Austria; Income tax; Tax progression;
D O I：
10.1007/s10663-008-9087-y
中图分类号：
学科分类号：
摘要：
Using official statistics and tax laws, we outline and discuss the evolution of the personal income tax in Austria since the beginning of the Second Republic in 1955. Focusing on the tax tariff and its progressivity properties, we identify a period of high (and increasing) progressivity before 1989, followed by a period of diminished progressivity since 1989. While still being a powerful revenue instrument, the Austrian income tax seems to have lost both redistributive impact and political allure. © Springer Science+Business Media, LLC. 2008.
引用
收藏
页码：309 / 330
页数：21
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