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The Austrian income tax tariff, 1955–2006

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  • Margit Schratzenstaller
  • Andreas Wagener

Abstract

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Suggested Citation

  • Margit Schratzenstaller & Andreas Wagener, 2009. "The Austrian income tax tariff, 1955–2006," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 36(3), pages 309-330, August.
    • Handle: RePEc:kap:empiri:v:36:y:2009:i:3:p:309-330
    DOI: 10.1007/s10663-008-9087-y
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    References listed on IDEAS

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    1. Giacomo Corneo, 2005. "The Rise and Likely Fall of the German Income Tax, 1958–2005," CESifo Economic Studies, CESifo Group, vol. 51(1), pages 159-186.
    2. Gerhard Lehner & Fritz Breuss & Peter Mooslechner & Wilfried Puwein & Fritz Schebeck & Michael Wüger, 1993. "Die zweite Etappe der Steuerreform," WIFO Studies, WIFO, number 2961, January.
    3. Fritz Breuss & Serguei Kaniovski & Margit Schratzenstaller-Altzinger, 2004. "Steuerreform 2004/05 – Maßnahmen und makroökonomische Effekte," WIFO Monatsberichte (monthly reports), WIFO, vol. 77(8), pages 627-643, August.
    4. Gerhard Lehner, 1973. "Zur Reform der Einkommensteuer," WIFO Monatsberichte (monthly reports), WIFO, vol. 46(2), pages 49-58, February.
    5. Genser, Bernd, 1995. "Austria's steps towards a dual income tax," Discussion Papers, Series II 288, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo.
    2. Michael Christl & Monika Köppl-Turyna & Dénes Kucsera, 2017. "A Tax-Benefit Model for Austria (AUTAX): Work Incentives and Distributional Effects of the 2016 Tax Reform," International Journal of Microsimulation, International Microsimulation Association, vol. 10(2), pages 144-176.

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    More about this item

    Keywords

    Income tax; Austria; Tax progression; H24; H23; D31;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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