Abstract:
The tax reform of 2009-10 focuses on a reduction of the wage and income taxes. It essentially comprises a reform of the tax tariff, measures to relieve families, an extension of the deductibility of donations as well as tax reductions for business incomes. However, the tax reform as well as the other tax relief measures of the past year helps only in part to achieve the structural macroeconomic objectives pursued through the tax system (or its reform).
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