Details
| Original language | English |
|---|---|
| Pages (from-to) | 309-330 |
| Number of pages | 22 |
| Journal | EMPIRICA |
| Volume | 36 |
| Issue number | 3 |
| Early online date | 21 Oct 2008 |
| Publication status | Published - 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.
Keywords
- Austria, Income tax, Tax progression
ASJC Scopus subject areas
- Economics, Econometrics and Finance(all)
- Economics and Econometrics
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In: EMPIRICA, Vol. 36, No. 3, 08.2009, p. 309-330.
Research output: Contribution to journal › Article › Research › 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 -