English, Article edition: The Tax Reform Act and the Revenue Sharing System Gerhard Lehner

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Bookmark: http://trove.nla.gov.au/version/38360
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Tax Reform Act and the Revenue Sharing System
Author
  • Gerhard Lehner
Physical Description
  • article
Notes
  • 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.
  • Steuerreform und Finanzausgleich; The Tax Reform Act and the Revenue Sharing System
  • RePEc:wfo:monber:y:1994:i:1:p:65-67
Language
  • English
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