Austria's steps towards a dual income tax

Bernd Genser ()

No 288, Discussion Papers, Series II from University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

Abstract: The paper comments on the introduction of a final withholding tax on certain forms of capital income in Austria in the early nineties. Economic and legal problems of the reform measures are discussed and they* are appraised as policy responses to weak points of the traditional comprehensive income tax system rather than reform steps towards a new system of dual income taxation.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:kondp2:288

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