The Tax Reform 2009-10
AbstractThe tax reform 2009-10 compensates for fiscal drag and makes an important contribution towards combating the current economic crisis. It also includes elements for a better reconciliation of work and family obligations. Other essential economic goals will, however, not be achieved. Neither will the tax system become more environmentally friendly nor will the tax code become simpler. Also, the new measures provide little incentive for economic growth and job creation, with barriers to more mini- and part-time jobs remaining high. No major effort has been made to exonerate labour earnings from social contributions or to shift social security financing from earmarked payroll taxes towards general tax revenues.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by WIFO in its journal Quarterly.
Volume (Year): 14 (2009)
Issue (Month): 4 (December)
Tax Reform 2009-10; Tax Reform; Austrian tax system; Austria;
Other versions of this item:
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ilse Schulz).
If references are entirely missing, you can add them using this form.