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The Tax Reform 2009-10


  • Margit Schratzenstaller



The 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.

Suggested Citation

  • Margit Schratzenstaller, 2009. "The Tax Reform 2009-10," Austrian Economic Quarterly, WIFO, vol. 14(4), pages 217-232, December.
  • Handle: RePEc:wfo:wquart:y:2009:i:4:p:217-232

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    References listed on IDEAS

    1. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    2. Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
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    Cited by:

    1. Angela Köppl & Margit Schratzenstaller, 2015. "The Austrian Tax System – Status Quo," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(2), pages 109-126, February.
    2. Michael Böheim & Heinz Handler & Margit Schratzenstaller, 2010. "Options for Revenue-based Fiscal Consolidation," Austrian Economic Quarterly, WIFO, vol. 15(2), pages 231-244, July.
    3. repec:ijm:journl:v10:y:2017:i:2:p:144-176 is not listed on IDEAS


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