{"id":149630,"date":"2024-03-21T06:33:31","date_gmt":"2024-03-21T05:33:31","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/149630\/"},"modified":"2024-11-07T02:48:01","modified_gmt":"2024-11-07T01:48:01","slug":"overview-on-measures-of-the-year-2000-tax-reform-2","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/149630\/","title":{"rendered":"Overview on Measures of the Year-2000 Tax Reform"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-149630","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Through the year-2000 tax reform, the tax burden on private households and enterprises will be reduced by a total of ATS 32.5 billion by 2003. The effects of the present reform are more significant than those of the 1989 and 1994 tax reforms. The changes of the wage and income tax-rate table will stimulate private consumption. The measures regarding corporate taxation are intended to improve financing neutrality, facilitate the transfer of enterprises, and enhance the attractiveness of Austria as a business location through fiscal measures relating to research and training.","onlinedate":"1999-07-01 02:00:00","lang":"English","publication_series":"","publication_date":"19990701","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Overview on Measures of the Year-2000 Tax Reform\"]","jelcodes":"[]","related_publications":"[]","pdf":307765,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"4","monthly_report_pages":"203-210","monthly_report_pages_sort":"203","issue":"3","journal":"Austrian Economic Quarterly","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[183747],"research_groups":[3500],"collaboration":"","persons":[3953],"persons_data":"[{\"personId\":3953,\"personName\":\"Gerhard Lehner\",\"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>Lehner, G.<\\\/span> (1999). <span>Overview on Measures of the Year-2000 Tax Reform<\\\/span>. <span><em>Austrian Economic Quarterly<\\\/em><\\\/span>, <em>4<\\\/em>(3), 203-210. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/8216\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/8216<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Lehner G<\\\/span>. <span class=\\\"title\\\"><span>Overview on Measures of the Year-2000 Tax Reform<\\\/span><\\\/span>. <span>Austrian Economic Quarterly<\\\/span>. 1999 Jul;4(3):203-210.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{dbae9bdfc4b94f9ba267116369fe0982,<\\\/div><div>  title    = \\\"Overview on Measures of the Year-2000 Tax Reform\\\",<\\\/div><div>  abstract = \\\"Through the year-2000 tax reform, the tax burden on private households and enterprises will be reduced by a total of ATS 32.5 billion by 2003. The effects of the present reform are more significant than those of the 1989 and 1994 tax reforms. The changes of the wage and income tax-rate table will stimulate private consumption. The measures regarding corporate taxation are intended to improve financing neutrality, facilitate the transfer of enterprises, and enhance the attractiveness of Austria as a business location through fiscal measures relating to research and training.\\\",<\\\/div><div>  keywords = \\\"Overview on Measures of the Year-2000 Tax Reform, Overview on Measures of the Year-2000 Tax Reform\\\",<\\\/div><div>  author   = \\\"Gerhard Lehner\\\",<\\\/div><div>  note     = \\\"Tax Reform Measures\\\",<\\\/div><div>  year     = \\\"1999\\\",<\\\/div><div>  month    = jul,<\\\/div><div>  language = \\\"English\\\",<\\\/div><div>  volume   = \\\"4\\\",<\\\/div><div>  pages    = \\\"203--210\\\",<\\\/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  - Overview on Measures of the Year-2000 Tax Reform<\\\/p><p>AU  - Lehner, Gerhard<\\\/p><p>N1  - Tax Reform Measures<\\\/p><p>PY  - 1999\\\/7<\\\/p><p>Y1  - 1999\\\/7<\\\/p><p>N2  - Through the year-2000 tax reform, the tax burden on private households and enterprises will be reduced by a total of ATS 32.5 billion by 2003. The effects of the present reform are more significant than those of the 1989 and 1994 tax reforms. The changes of the wage and income tax-rate table will stimulate private consumption. The measures regarding corporate taxation are intended to improve financing neutrality, facilitate the transfer of enterprises, and enhance the attractiveness of Austria as a business location through fiscal measures relating to research and training.<\\\/p><p>AB  - Through the year-2000 tax reform, the tax burden on private households and enterprises will be reduced by a total of ATS 32.5 billion by 2003. The effects of the present reform are more significant than those of the 1989 and 1994 tax reforms. The changes of the wage and income tax-rate table will stimulate private consumption. 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