Change in Company Taxation

The tax reform act of 1994 brings somewhat greater gains to single proprietors and to partnerships than to corporations. By abolishing the trade tax and the property tax, it stimulates investment, strengthens the firms' capital basis, and makes Austria an attractive place to invest. The reform act lightens the tax burden on the production factor capital, but increases the burden on labour.

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Year of publication:	1994
Authors:	Lehner, Gerhard
Published in:	WIFO Monatsberichte (monthly reports). - Österreichisches Institut für Wirtschaftsforschung (WIFO), ISSN 0029-9898. - Vol. 67.1994, 1, p. 60-64
Publisher:	Österreichisches Institut für Wirtschaftsforschung (WIFO)
Subject:	Änderungen in der Unternehmensbesteuerung \| Change in Company Taxation
Description of contents:	Abstract [wifo.ac.at]

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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