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The Austrian income tax tariff, 1955–2006

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  • Margit Schratzenstaller
  • Andreas Wagener

Abstract

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Suggested Citation

  • Margit Schratzenstaller & Andreas Wagener, 2009. "The Austrian income tax tariff, 1955–2006," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 36(3), pages 309-330, August.
    • Handle: RePEc:kap:empiri:v:36:y:2009:i:3:p:309-330
    DOI: 10.1007/s10663-008-9087-y
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    References listed on IDEAS

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    1. Gerhard Lehner & Fritz Breuss & Peter Mooslechner & Wilfried Puwein & Fritz Schebeck & Michael Wüger, 1993. "Die zweite Etappe der Steuerreform," WIFO Studies, WIFO, number 2961, April.
    2. Genser, Bernd, 1995. "Austria's steps towards a dual income tax," Discussion Papers, Series II 288, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    3. Fritz Breuss & Serguei Kaniovski & Margit Schratzenstaller, 2004. "Steuerreform 2004/05 – Maßnahmen und makroökonomische Effekte," WIFO Monatsberichte (monthly reports), WIFO, vol. 77(8), pages 627-643, August.
    4. Giacomo Corneo, 2005. "The Rise and Likely Fall of the German Income Tax, 1958–2005," CESifo Economic Studies, CESifo, vol. 51(1), pages 159-186.
    5. Gerhard Lehner, 1973. "Zur Reform der Einkommensteuer," WIFO Monatsberichte (monthly reports), WIFO, vol. 46(2), pages 49-58, February.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo.
    2. Michael Christl & Monika Köppl-Turyna & Dénes Kucsera, 2017. "A Tax-Benefit Model for Austria (AUTAX): Work Incentives and Distributional Effects of the 2016 Tax Reform," International Journal of Microsimulation, International Microsimulation Association, vol. 10(2), pages 144-176.

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    More about this item

    Keywords

    Income tax; Austria; Tax progression; H24; H23; D31;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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