Details
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 309-330 |
| Seitenumfang | 22 |
| Fachzeitschrift | EMPIRICA |
| Jahrgang | 36 |
| Ausgabenummer | 3 |
| Frühes Online-Datum | 21 Okt. 2008 |
| Publikationsstatus | Veröffentlicht - Aug. 2009 |
Abstract
Using official statistics and tax laws, we outline and discuss the evolution of the personal income tax in Austria since the beginning of the Second Republic in 1955. Focusing on the tax tariff and its progressivity properties, we identify a period of high (and increasing) progressivity before 1989, followed by a period of diminished progressivity since 1989. While still being a powerful revenue instrument, the Austrian income tax seems to have lost both redistributive impact and political allure.
ASJC Scopus Sachgebiete
- Volkswirtschaftslehre, Ökonometrie und Finanzen (insg.)
- Volkswirtschaftslehre und Ökonometrie
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in: EMPIRICA, Jahrgang 36, Nr. 3, 08.2009, S. 309-330.
Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review
}
TY - JOUR
T1 - The Austrian income tax tariff, 1955-2006
AU - Schratzenstaller, Margit
AU - Wagener, Andreas
PY - 2009/8
Y1 - 2009/8
N2 - Using official statistics and tax laws, we outline and discuss the evolution of the personal income tax in Austria since the beginning of the Second Republic in 1955. Focusing on the tax tariff and its progressivity properties, we identify a period of high (and increasing) progressivity before 1989, followed by a period of diminished progressivity since 1989. While still being a powerful revenue instrument, the Austrian income tax seems to have lost both redistributive impact and political allure.
AB - Using official statistics and tax laws, we outline and discuss the evolution of the personal income tax in Austria since the beginning of the Second Republic in 1955. Focusing on the tax tariff and its progressivity properties, we identify a period of high (and increasing) progressivity before 1989, followed by a period of diminished progressivity since 1989. While still being a powerful revenue instrument, the Austrian income tax seems to have lost both redistributive impact and political allure.
KW - Austria
KW - Income tax
KW - Tax progression
UR - http://www.scopus.com/inward/record.url?scp=67849100912&partnerID=8YFLogxK
U2 - 10.1007/s10663-008-9087-y
DO - 10.1007/s10663-008-9087-y
M3 - Article
AN - SCOPUS:67849100912
VL - 36
SP - 309
EP - 330
JO - EMPIRICA
JF - EMPIRICA
SN - 0340-8744
IS - 3
ER -