Faced with an economic slowdown, the Austria federal government implemented two economic stimulus packages in 2001 and 2002 respectively. These packages provide for additional public expenditure, most of which has been advanced by one or two years, particularly with regard to public transportation infrastructure as well as the construction sector. Moreover, various tax incentives aiming to improve the supply-side conditions were introduced or expanded. A survey conducted by WIFO found a remarkably high number of enterprises indicating that they were adequately informed of the most important tax incentives (tax allowance and premium for R&D, premium for apprentices, premium for external and internal training measures, premium for incremental investment). The extent to which tax allowances and premiums are actually claimed varies, however; the rate is highest for the premium for apprentices.
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