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Overview on Measures of the Year-2000 Tax Reform

Author

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  • Gerhard Lehner

    (WIFO)

Abstract

Through the year-2000 tax reform, the tax burden on private households and enterprises will be reduced by a total of ATS 32.5 billion by 2003. The effects of the present reform are more significant than those of the 1989 and 1994 tax reforms. The changes of the wage and income tax-rate table will stimulate private consumption. The measures regarding corporate taxation are intended to improve financing neutrality, facilitate the transfer of enterprises, and enhance the attractiveness of Austria as a business location through fiscal measures relating to research and training.

Suggested Citation

  • Gerhard Lehner, 1999. "Overview on Measures of the Year-2000 Tax Reform," Austrian Economic Quarterly, WIFO, vol. 4(3), pages 203-210, July.
    • Handle: RePEc:wfo:wquart:y:1999:i:3:p:203-210
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