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

页码：309 / 330

页数：21

共 50 条

[31] Tax-tariff reform with costs of tax administration
Knud J. Munk
[J]. International Tax and Public Finance, 2008, 15 : 647 - 667
[32] Income tax buyouts and income tax evasion
Laszlo Goerke
[J]. International Tax and Public Finance, 2015, 22 : 120 - 143
[33] Income tax buyouts and income tax evasion
Goerke, Laszlo
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2015, 22 (01) : 120 - 143
[34] Tariff or Monopoly? On the Problems of the Austrian Cereal Industry
Fischmeister, Viktor
[J]. ZEITSCHRIFT FUR NATIONALOKONOMIE, 1930, 1 (05): : 694 - 711
[35] Income tax reform - The example of negative income tax
Siroky, J
[J]. FINANCE A UVER, 2000, 50 (11): : 644 - 645
[36] STATE TAX ACTIVITIES, 1955
Ecker-Racz, L. Laszlo
[J]. NATIONAL TAX JOURNAL, 1955, 8 (04) : 345 - 356
[37] Tariff and tax reform: Dynamic implications
Naito, T
[J]. JOURNAL OF INTERNATIONAL ECONOMICS, 2006, 68 (02) : 504 - 517
[38] INCOME TAX - FEDERAL INCOME TAX RETURNS BY DENTISTS
不详
[J]. JOURNAL OF THE CANADIAN DENTAL ASSOCIATION, 1974, 40 (01): : 45 - 48
[39] Real Income and the Income Tax
不详
[J]. TAXES-THE TAX MAGAZINE, 1948, 26 (02): : 178 - 178
[40] Preferential Policy and Tax Regulations Income Tax of Enterprises and Local Income Tax
[J]. China's Foreign Trade, 1997, (05) : 23 - 23

← 1 2 3 4 5 →