English, Article edition: Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax Peter Mooslechner

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Bookmark: http://trove.nla.gov.au/version/97896
Physical Description
  • article
Language
  • English

Edition details

Title
  • Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax
Author
  • Peter Mooslechner
Physical Description
  • article
Notes
  • The concept of a final tax (combining the inheritance tax with a tax on capital income) on capital income, which was implemented at the beginning of 1993, has proven successful. No negative macroeconomic effects have been recorded. In the capital markets, Austrian securities seem to have become even more attractive. From an economic point of view, the proposal of a loan tax, which was not implemented in the tax reform act, however, seems to be superior to the established one-time loan fee.
  • Steuerreform und Finanzmärkte. Kapitalertragsbesteuerung und Kreditsteuer; Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax
  • RePEc:wfo:monber:y:1994:i:1:p:42-49
Language
  • English
Contributed by
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