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The Austrian Tax System – Reform Perspectives

Listed author(s):
  • Angela Köppl

    (WIFO)

  • Margit Schratzenstaller

    (WIFO)

A key objective of a reform of the Austrian tax system should be the improvement of the tax structure. This includes a shift in the revenue composition away from certain tax bases towards other bases, implying their higher taxation. The latter should not only compensate revenue losses from reductions in other taxes in the short run. The guiding principle of forward-looking tax policy should rather be, starting from a long-term vision of a "tax system 2025", to re-structure in a series of steps the entire tax burden. The essence of such reform should be a reduction of the high tax burden on labour, in particular for small and medium earnings, to be offset by hikes in environmental and certain property-related taxes, within the framework of a comprehensive socio-ecological reform design, supplemented by the abolition of tax exemptions notably in income tax and VAT. Independently from the issue of the tax structure, the overall tax burden can be lowered all the more, the more savings on the expenditure side can be achieved in parallel with the reduction in labour taxes.

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Article provided by WIFO in its journal WIFO-Monatsberichte.

Volume (Year): 88 (2015)
Issue (Month): 2 (February)
Pages: 127-135

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Handle: RePEc:wfo:monber:y:2015:i:2:p:127-135
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  1. Jens Arnold, 2008. "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries," OECD Economics Department Working Papers 643, OECD Publishing.
  2. Barro, Robert J, 1990. "Government Spending in a Simple Model of Endogenous Growth," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages 103-126, October.
  3. Santiago Acosta Ormaechea & Jiae Yoo, 2012. "Tax Composition and Growth; A Broad Cross-Country Perspective," IMF Working Papers 12/257, International Monetary Fund.
  4. Jens Matthias Arnold & Bert Brys & Christopher Heady & Åsa Johansson & Cyrille Schwellnus & Laura Vartia, 2011. "Tax Policy for Economic Recovery and Growth," Economic Journal, Royal Economic Society, vol. 121(550), pages 59-80, February.
  5. Brunner Johann K., 2014. "Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
  6. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, December.
  7. Jens Lemmer, 2014. "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 94(12), pages 872-878, December.
  8. Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation - Aggregate Data," OECD Economics Department Working Papers 714, OECD Publishing.
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