{"id":113528,"date":"2024-01-22T18:34:40","date_gmt":"2024-01-22T17:34:40","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/113528\/"},"modified":"2024-11-07T04:14:01","modified_gmt":"2024-11-07T03:14:01","slug":"the-tax-reform-2009-10","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/113528\/","title":{"rendered":"The Tax Reform 2009-10"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-113528","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The tax reform 2009-10 compensates for fiscal drag and makes an important contribution towards combating the current economic crisis. It also includes elements for a better reconciliation of work and family obligations. Other essential economic goals will, however, not be achieved. Neither will the tax system become more environmentally friendly nor will the tax code become simpler. Also, the new measures provide little incentive for economic growth and job creation, with barriers to more mini- and part-time jobs remaining high. No major effort has been made to exonerate labour earnings from social contributions or to shift social security financing from earmarked payroll taxes towards general tax revenues.","onlinedate":"2009-12-22 01:00:00","lang":"English","publication_series":"","publication_date":"20091201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Austrian tax system; Austria\",\"Tax Reform 2009-10; Tax Reform\"]","jelcodes":"[]","related_publications":"[]","pdf":336083,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"14","monthly_report_pages":"217-232","monthly_report_pages_sort":"217","issue":"4","journal":"Austrian Economic Quarterly","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[183747],"research_groups":[3500],"collaboration":"","persons":[3830],"persons_data":"[{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Schratzenstaller, M.<\\\/span> (2009). <span>The Tax Reform 2009-10<\\\/span>. <span><em>Austrian Economic Quarterly<\\\/em><\\\/span>, <em>14<\\\/em>(4), 217-232. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/37881\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/37881<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Schratzenstaller M<\\\/span>. <span class=\\\"title\\\"><span>The Tax Reform 2009-10<\\\/span><\\\/span>. <span>Austrian Economic Quarterly<\\\/span>. 2009 Dec;14(4):217-232.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{003b44b2f6ce461a81bb60688a2e35b9,<\\\/div><div>  title    = \\\"The Tax Reform 2009-10\\\",<\\\/div><div>  abstract = \\\"The tax reform 2009-10 compensates for fiscal drag and makes an important contribution towards combating the current economic crisis. It also includes elements for a better reconciliation of work and family obligations. Other essential economic goals will, however, not be achieved. Neither will the tax system become more environmentally friendly nor will the tax code become simpler. Also, the new measures provide little incentive for economic growth and job creation, with barriers to more mini- and part-time jobs remaining high. No major effort has been made to exonerate labour earnings from social contributions or to shift social security financing from earmarked payroll taxes towards general tax revenues.\\\",<\\\/div><div>  keywords = \\\"Austrian tax system; Austria, Tax Reform 2009-10; Tax Reform, Austrian tax system; Austria, Tax Reform 2009-10; Tax Reform\\\",<\\\/div><div>  author   = \\\"Margit Schratzenstaller\\\",<\\\/div><div>  note     = \\\"Tax Reform 2009-10\\\",<\\\/div><div>  year     = \\\"2009\\\",<\\\/div><div>  month    = dec,<\\\/div><div>  language = \\\"English\\\",<\\\/div><div>  volume   = \\\"14\\\",<\\\/div><div>  pages    = \\\"217--232\\\",<\\\/div><div>  journal  = \\\"Austrian Economic Quarterly\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_contributiontoperiodical rendering_ris rendering_contributiontoperiodical_ris\\\"><p>TY  - GEN<\\\/p><p>T1  - The Tax Reform 2009-10<\\\/p><p>AU  - Schratzenstaller, Margit<\\\/p><p>N1  - Tax Reform 2009-10<\\\/p><p>PY  - 2009\\\/12<\\\/p><p>Y1  - 2009\\\/12<\\\/p><p>N2  - The tax reform 2009-10 compensates for fiscal drag and makes an important contribution towards combating the current economic crisis. It also includes elements for a better reconciliation of work and family obligations. Other essential economic goals will, however, not be achieved. Neither will the tax system become more environmentally friendly nor will the tax code become simpler. Also, the new measures provide little incentive for economic growth and job creation, with barriers to more mini- and part-time jobs remaining high. No major effort has been made to exonerate labour earnings from social contributions or to shift social security financing from earmarked payroll taxes towards general tax revenues.<\\\/p><p>AB  - The tax reform 2009-10 compensates for fiscal drag and makes an important contribution towards combating the current economic crisis. It also includes elements for a better reconciliation of work and family obligations. Other essential economic goals will, however, not be achieved. Neither will the tax system become more environmentally friendly nor will the tax code become simpler. 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No major effort has been made to exonerate labour earnings from social contributions or to shift social security financing from earmarked payroll taxes towards general tax revenues.<\\\/p><p>KW  - Austrian tax system; Austria<\\\/p><p>KW  - Tax Reform 2009-10; Tax Reform<\\\/p><p>KW  - Austrian tax system; Austria<\\\/p><p>KW  - Tax Reform 2009-10; Tax Reform<\\\/p><p>M3  - WIFO series<\\\/p><p>VL  - 14<\\\/p><p>SP  - 217<\\\/p><p>EP  - 232<\\\/p><p>JO  - Austrian Economic Quarterly<\\\/p><p>JF  - Austrian Economic Quarterly<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The Tax Reform 2009-10 - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/113528\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Tax Reform 2009-10\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/113528\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-07T03:14:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/113528\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/113528\\\/\",\"name\":\"The Tax Reform 2009-10 - 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