{"id":82831,"date":"2024-01-22T08:43:32","date_gmt":"2024-01-22T07:43:32","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/82831\/"},"modified":"2024-11-06T23:31:27","modified_gmt":"2024-11-06T22:31:27","slug":"steuerreform-und-finanzmaerkte-kapitalertragsbesteuerung-und-kreditsteuer","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/82831\/","title":{"rendered":"Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-82831","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"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.","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":"[]","jelcodes":"[]","related_publications":"[]","pdf":274316,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"67","monthly_report_pages":"42-49","monthly_report_pages_sort":"42","issue":"1","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"research_groups":[3500],"collaboration":"","persons":[3799],"persons_data":"[{\"personId\":3799,\"personName\":\"Peter Mooslechner\",\"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>Mooslechner, P.<\\\/span> (1994). <span>Steuerreform und Finanzm\u00e4rkte. Kapitalertragsbesteuerung und Kreditsteuer<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>67<\\\/em>(1), 42-49. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/6\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/6<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Mooslechner P<\\\/span>. <span class=\\\"title\\\"><span>Steuerreform und Finanzm\u00e4rkte. Kapitalertragsbesteuerung und Kreditsteuer<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1994 Jan;67(1):42-49.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{f00a1f859ed14424b81f9c518e33184d,<\\\/div><div>  title    = \\\"Steuerreform und Finanzm{\\\\\\\"a}rkte. Kapitalertragsbesteuerung und Kreditsteuer\\\",<\\\/div><div>  abstract = \\\"Das zu Jahresbeginn 1993 wirksam gewordene Endbesteuerungsmodell hat sich als erfolgreich erwiesen. Negative gesamtwirtschaftliche Auswirkungen sind ausgeblieben. Im Kapitalverkehr scheint die Attraktivit{\\\\\\\"a}t {\\\\\\\"o}sterreichischer Wertpapiere sogar gestiegen zu sein. Der im Rahmen der Steuerreform nicht realisierte Vorschlag einer Kreditsteuer ist ein interessanter Ansatz und d{\\\\\\\"u}rfte {\\\\\\\"o}konomisch der \u2013 beibehaltenen \u2013 Kreditgeb{\\\\\\\"u}hr {\\\\\\\"u}berlegen sein.\\\",<\\\/div><div>  keywords = \\\"Steuerreform und Finanzm{\\\\\\\"a}rkte. Kapitalertragsbesteuerung und Kreditsteuer; Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax\\\",<\\\/div><div>  author   = \\\"Peter Mooslechner\\\",<\\\/div><div>  year     = \\\"1994\\\",<\\\/div><div>  month    = jan,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"67\\\",<\\\/div><div>  pages    = \\\"42--49\\\",<\\\/div><div>  journal  = \\\"WIFO-Monatsberichte\\\",<\\\/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  - Steuerreform und Finanzm\u00e4rkte. Kapitalertragsbesteuerung und Kreditsteuer<\\\/p><p>AU  - Mooslechner, Peter<\\\/p><p>PY  - 1994\\\/1<\\\/p><p>Y1  - 1994\\\/1<\\\/p><p>N2  - Das zu Jahresbeginn 1993 wirksam gewordene Endbesteuerungsmodell hat sich als erfolgreich erwiesen. Negative gesamtwirtschaftliche Auswirkungen sind ausgeblieben. Im Kapitalverkehr scheint die Attraktivit\u00e4t \u00f6sterreichischer Wertpapiere sogar gestiegen zu sein. Der im Rahmen der Steuerreform nicht realisierte Vorschlag einer Kreditsteuer ist ein interessanter Ansatz und d\u00fcrfte \u00f6konomisch der \u2013 beibehaltenen \u2013 Kreditgeb\u00fchr \u00fcberlegen sein.<\\\/p><p>AB  - Das zu Jahresbeginn 1993 wirksam gewordene Endbesteuerungsmodell hat sich als erfolgreich erwiesen. Negative gesamtwirtschaftliche Auswirkungen sind ausgeblieben. Im Kapitalverkehr scheint die Attraktivit\u00e4t \u00f6sterreichischer Wertpapiere sogar gestiegen zu sein. Der im Rahmen der Steuerreform nicht realisierte Vorschlag einer Kreditsteuer ist ein interessanter Ansatz und d\u00fcrfte \u00f6konomisch der \u2013 beibehaltenen \u2013 Kreditgeb\u00fchr \u00fcberlegen sein.<\\\/p><p>KW  - Steuerreform und Finanzm\u00e4rkte. Kapitalertragsbesteuerung und Kreditsteuer; Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 67<\\\/p><p>SP  - 42<\\\/p><p>EP  - 49<\\\/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>Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax - 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\/82831\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/82831\/\" \/>\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=\"2024-11-06T22:31:27+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\\\/82831\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/82831\\\/\",\"name\":\"Tax Reform and Financial Markets: The Tax on Capital Income and the Credit Tax - 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