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The Tax Reform Act and the Revenue Sharing System

The elimination of the trade tax and the introduction of the new "community" tax will have a great impact on the financing of the local communities. In the short term, the communities face a financial gap of some AS 0.5 billion. In the medium term, this gap will close because revenues from the "community" tax will rise faster than those from the trade tax. Moreover, revenues from the community tax will fluctuate less over the cycle.
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. 65-67
Publisher: Österreichisches Institut für Wirtschaftsforschung (WIFO)
Subject: Steuerreform und Finanzausgleich | The Tax Reform Act and the Revenue Sharing System
Description of contents: Abstract [wifo.ac.at]
Type of publication: Article
Source:
Persistent link: https://www.econbiz.de/10004976361
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