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The Austrian income tax tariff, 1955–2006

Author

Listed:
  • Margit Schratzenstaller

    ()

  • Andreas Wagener

    ()

Abstract

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Suggested Citation

  • Margit Schratzenstaller & Andreas Wagener, 2009. "The Austrian income tax tariff, 1955–2006," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 36(3), pages 309-330, August.
  • Handle: RePEc:kap:empiri:v:36:y:2009:i:3:p:309-330
    DOI: 10.1007/s10663-008-9087-y
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    References listed on IDEAS

    as
    1. Fritz Breuss & Serguei Kaniovski & Margit Schratzenstaller, 2004. "The Tax Reform 2004-05 – Measures and Macroeconomic Effects," WIFO Monatsberichte (monthly reports), WIFO, vol. 77(8), pages 627-643, August.
    2. Giacomo Corneo, 2005. "The Rise and Likely Fall of the German Income Tax, 1958–2005," CESifo Economic Studies, CESifo, vol. 51(1), pages 159-186.
    3. Gerhard Lehner, 1973. "Zur Reform der Einkommensteuer," WIFO Monatsberichte (monthly reports), WIFO, vol. 46(2), pages 49-58, February.
    4. Genser, Bernd, 1995. "Austria's steps towards a dual income tax," Discussion Papers, Series II 288, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo Group Munich.
    2. Nowotny, Klaus, 2013. "Institutions and the Location Decisions of Highly Skilled Migrants to Europe," Working Papers in Economics 2013-3, University of Salzburg.
    3. repec:ijm:journl:v10:y:2017:i:2:p:144-176 is not listed on IDEAS

    More about this item

    Keywords

    Income tax; Austria; Tax progression; H24; H23; D31;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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