The Austrian income tax law viewed in the light of economic neutrality postulates

  • Wala, Thomas (PI - Project head)

    Project Details

    Description

    The goal of this interdisciplinary work consists in detecting the weaknesses of the taxation of enterprises in Austria and to make suggestions for improvement. Especially the introduction of the so-called interest-adjusted income tax is being favoured. Besides fairness and practicability considerations, efficiency gains should be the main driver for a quick implementation of this largely decision-neutral taxation system. Cash-flow taxation, nearly equivalent in its economic implications, is being discussed, although its implementation in practice does not seem very probable. § 11 EStG could be a first step on the way to a complete interest adjustment for companies as well as for private persons.
    StatusFinished
    Effective start/end date1/01/991/03/02

    Austrian Classification of Fields of Science and Technology (OEFOS)

    • 502038 Taxation