{"id":82775,"date":"2024-01-22T08:43:04","date_gmt":"2024-01-22T07:43:04","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/82775\/"},"modified":"2024-11-06T23:30:56","modified_gmt":"2024-11-06T22:30:56","slug":"zur-zweiten-etappe-der-steuerreform-vorbemerkung-und-zusammenfassung","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/82775\/","title":{"rendered":"On the Second Stage of the Tax Reform: Introduction and Summary"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-82775","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The second stage of the tax reform is the most comprehensive change in the Austrian tax system in over fifty years. With this tax reform, Austria has taken on a pioneering role in certain areas. The abolishment of the trade tax and of the property tax, in particular, will markedly improve Austria's attractiveness for foreign direct investment.","onlinedate":"1994-01-01 01:00:00","lang":"German","publication_series":"","publication_date":"19940101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Zur zweiten Etappe der Steuerreform. Vorbemerkung und Zusammenfassung; On the Second Stage of the Tax Reform: Introduction and Summary\"]","jelcodes":"[]","related_publications":"[]","pdf":274262,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"32-34","monthly_report_pages_sort":"32","issue":"1","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"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> (1994). <span>Zur zweiten Etappe der Steuerreform. Vorbemerkung und Zusammenfassung<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, (1), 32-34. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/3\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/3<\\\/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>Zur zweiten Etappe der Steuerreform. Vorbemerkung und Zusammenfassung<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1994 Jan;(1):32-34.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{088b22c60c2e4db0903a861700ae0ff4,<\\\/div><div>  title    = \\\"Zur zweiten Etappe der Steuerreform. Vorbemerkung und Zusammenfassung\\\",<\\\/div><div>  abstract = \\\"Die zweite Etappe der Steuerreform ist die umfangreichste {\\\\\\\"A}nderung des {\\\\\\\"o}sterreichischen Steuersystems seit mehr als 50 Jahren. {\\\\\\\"O}sterreich hat mit dieser Steuerreform in einigen Bereichen international eine Vorreiterrolle {\\\\\\\"u}bernommen. Vor allem die Abschaffung der Gewerbesteuer und der Verm{\\\\\\\"o}gensteuer verbessert die Rahmenbedingungen f{\\\\\\\"u}r den Wirtschaftsstandort {\\\\\\\"O}sterreich erheblich.\\\",<\\\/div><div>  keywords = \\\"Zur zweiten Etappe der Steuerreform. Vorbemerkung und Zusammenfassung; On the Second Stage of the Tax Reform: Introduction and Summary, Zur zweiten Etappe der Steuerreform. 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Vorbemerkung und Zusammenfassung<\\\/p><p>AU  - Lehner, Gerhard<\\\/p><p>PY  - 1994\\\/1<\\\/p><p>Y1  - 1994\\\/1<\\\/p><p>N2  - Die zweite Etappe der Steuerreform ist die umfangreichste \u00c4nderung des \u00f6sterreichischen Steuersystems seit mehr als 50 Jahren. \u00d6sterreich hat mit dieser Steuerreform in einigen Bereichen international eine Vorreiterrolle \u00fcbernommen. Vor allem die Abschaffung der Gewerbesteuer und der Verm\u00f6gensteuer verbessert die Rahmenbedingungen f\u00fcr den Wirtschaftsstandort \u00d6sterreich erheblich.<\\\/p><p>AB  - Die zweite Etappe der Steuerreform ist die umfangreichste \u00c4nderung des \u00f6sterreichischen Steuersystems seit mehr als 50 Jahren. \u00d6sterreich hat mit dieser Steuerreform in einigen Bereichen international eine Vorreiterrolle \u00fcbernommen. Vor allem die Abschaffung der Gewerbesteuer und der Verm\u00f6gensteuer verbessert die Rahmenbedingungen f\u00fcr den Wirtschaftsstandort \u00d6sterreich erheblich.<\\\/p><p>KW  - Zur zweiten Etappe der Steuerreform. Vorbemerkung und Zusammenfassung; On the Second Stage of the Tax Reform: Introduction and Summary<\\\/p><p>KW  - Zur zweiten Etappe der Steuerreform. Vorbemerkung und Zusammenfassung; On the Second Stage of the Tax Reform: Introduction and Summary<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>SP  - 32<\\\/p><p>EP  - 34<\\\/p><p>JO  - WIFO-Monatsberichte<\\\/p><p>JF  - WIFO-Monatsberichte<\\\/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>On the Second Stage of the Tax Reform: Introduction and Summary - 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\/82775\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"On the Second Stage of the Tax Reform: Introduction and Summary\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/82775\/\" \/>\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=\"2024-11-06T22:30:56+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\\\/82775\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/82775\\\/\",\"name\":\"On the Second Stage of the Tax Reform: Introduction and Summary - 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