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Austria’s Tax Structure in International Comparison – A Statistical and Economic Analysis

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Author Info

  • Walpurga Köhler-Töglhofer

    ()
    (Oesterreichische Nationalbank, Economic Analysis Division)

  • Lukas Reiss

    ()
    (Oesterreichische Nationalbank, Economic Analysis Division)

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    Abstract

    For several reasons, tax levels and structures are currently at the forefront of the economic policy debate in Austria. We aim to contribute to the scientific basis of this discussion by analyzing the specifics of the tax system in Austria. The meaningfulness of the overall tax rate as an indicator is limited, given that there are numerous options for financing market-related services and given that some economic or social policy goals can be achieved on the revenue or the expenditure side of the budget or both. The problems arising from these facts make it difficult to draw a meaningful international comparison of tax structures. The taxation of labor is above average in Austria, which can be only partly attributed to high social security contributions and the associated high government benefits for employees. Revenues from taxes on property and wealth are exceedingly low in an international comparison, reflecting above all Austria’s very low real property tax and below-average revenues from taxes on financial and property transactions.

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    File URL: http://www.oenb.at/dms/oenb/Publikationen/Volkswirtschaft/Monetary-Policy-and-the-Economy/2011/Monetary-Policy-and-the-Economy-Q1-11/chapters/mop_2011_q1_analyse02_reiss_tcm16-231595.pdf
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    Bibliographic Info

    Article provided by Oesterreichische Nationalbank (Austrian Central Bank) in its journal Monetary Policy & the Economy.

    Volume (Year): (2011)
    Issue (Month): 1 ()
    Pages: 21–40

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    Handle: RePEc:onb:oenbmp:y:2011:i:1:b:2

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    Related research

    Keywords: tax structure; overall tax ratio; national accounts;

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    References

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    1. Stefan Bach, 2009. "Vermögensbesteuerung in Deutschland: eine Ausweitung trifft nicht nur Reiche," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(30), pages 478-486.
    2. Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
    3. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    4. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    5. European Commission DG Taxation and Customs Union, 2009. "Taxes in Europe Database," Taxes in Europe Database 0001, Directorate General Taxation and Customs Union, European Commission, revised Jun 2012.
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