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Überblick über die Maßnahmen der Steuerreform 2000

Author

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  • Gerhard Lehner

    (WIFO)

Abstract

Die Steuerreform 2000 entlastet die privaten Haushalte und Unternehmen um insgesamt 32,5 Mrd. S. Die Effekte sind größer als jene der Reformen 1989 und 1994. Die Tarifreform in der Einkommenbesteuerung stärkt den privaten Konsum. Die Maßnahmen in der Unternehmensbesteuerung trachten die Finanzierungsneutralität zu verbessern, Betriebsübergaben zu erleichtern sowie den Standort Österreich durch steuerliche Maßnahmen in den Bereichen Forschung und Ausbildung zu stützen.

Suggested Citation

  • Gerhard Lehner, 1999. "Überblick über die Maßnahmen der Steuerreform 2000," WIFO Monatsberichte (monthly reports), WIFO, vol. 72(7), pages 515-522, July.
  • Handle: RePEc:wfo:monber:y:1999:i:7:p:515-522
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    Cited by:

    1. Andrey Gnidchenko & Anastasia Mogilat & Olga Mikheeva & Vladimir Salnikov, 2016. "Foreign Technology Transfer: An Assessment of Russia’s Economic Dependence on High-Tech Imports," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 10(1 (eng)), pages 53-67.

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