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The Tax Reform 2004-05 – Measures and Macroeconomic Effects

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Author Info

  • Fritz Breuss

    (WIFO)

  • Serguei Kaniovski

    (WIFO)

  • Margit Schratzenstaller

    (WIFO)

Abstract

The tax reform 2004-05 includes tax cuts within income taxation (€ –2.2 billion) and corporate taxation (€ –1.1 billion) as well as increases of several excise taxes (€ +232 million). The changes in the income tax rate scale taking effect in 2005 will increase tax progression and revenue elasticity vis-à-vis 2003; "cold" progression will be compensated only partially. Simulations done with the WIFO macromodel show a positive effect of the tax reform on GDP and employment. The degree of self-financing through growth-induced additional tax revenues is limited.

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Bibliographic Info

Article provided by WIFO in its journal Quarterly.

Volume (Year): 9 (2004)
Issue (Month): 3 (August)
Pages: 127-142

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Handle: RePEc:wfo:wquart:y:2004:i:3:p:127-142

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Related research

Keywords: Tax policy; tax reform; corporate taxation; income taxation; Austria;

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Cited by:
  1. Margit Schratzenstaller & Andreas Wagener, 2009. "The Austrian income tax tariff, 1955–2006," Empirica, Springer, Springer, vol. 36(3), pages 309-330, August.

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