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Änderungen in der Unternehmensbesteuerung

Author

Listed:
  • Gerhard Lehner

    (WIFO)

Abstract

Die Steuerreform bringt den Einzelunternehmen und Personengesellschaften etwas größere Vorteile als den Kapitalgesellschaften. Sie stimuliert durch die Abschaffung der Gewerbesteuer und der Vermögensteuer die Investitionen, stärkt die Eigenkapitalbasis und erhöht die Attraktivität des Wirtschaftsstandorts Österreich. Der Produktionsfaktor Kapital wird spürbar entlastet, Arbeit hingegen belastet.

Suggested Citation

  • Gerhard Lehner, 1994. "Änderungen in der Unternehmensbesteuerung," WIFO Monatsberichte (monthly reports), WIFO, vol. 67(1), pages 60-64, January.
  • Handle: RePEc:wfo:monber:y:1994:i:1:p:60-64
    Note: With English abstract.
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    Cited by:

    1. Lukas Reiss & Philip Schuster, 2020. "Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(2), pages 303-341, May.

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