{"id":82885,"date":"2024-01-22T08:44:00","date_gmt":"2024-01-22T07:44:00","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/82885\/"},"modified":"2024-11-06T23:31:59","modified_gmt":"2024-11-06T22:31:59","slug":"aenderungen-in-der-unternehmensbesteuerung","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/82885\/","title":{"rendered":"Change in Company Taxation"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-82885","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The tax reform act of 1994 brings somewhat greater gains to single proprietors and to partnerships than to corporations. By abolishing the trade tax and the property tax, it stimulates investment, strengthens the firms' capital basis, and makes Austria an attractive place to invest. The reform act lightens the tax burden on the production factor capital, but increases the burden on labour.","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":"[\"\u00c4nderungen in der Unternehmensbesteuerung; Change in Company Taxation\"]","jelcodes":"[]","related_publications":"[]","pdf":274370,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"67","monthly_report_pages":"60-64","monthly_report_pages_sort":"60","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>\u00c4nderungen in der Unternehmensbesteuerung<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>67<\\\/em>(1), 60-64. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/9\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/9<\\\/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>\u00c4nderungen in der Unternehmensbesteuerung<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1994 Jan;67(1):60-64.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{22e42fb303e3402d9950f5ea077fd69b,<\\\/div><div>  title    = \\\"{\\\\\\\"A}nderungen in der Unternehmensbesteuerung\\\",<\\\/div><div>  abstract = \\\"Die Steuerreform bringt den Einzelunternehmen und Personengesellschaften etwas gr{\\\\\\\"o}{\\\\ss}ere Vorteile als den Kapitalgesellschaften. Sie stimuliert durch die Abschaffung der Gewerbesteuer und der Verm{\\\\\\\"o}gensteuer die Investitionen, st{\\\\\\\"a}rkt die Eigenkapitalbasis und erh{\\\\\\\"o}ht die Attraktivit{\\\\\\\"a}t des Wirtschaftsstandorts {\\\\\\\"O}sterreich. Der Produktionsfaktor Kapital wird sp{\\\\\\\"u}rbar entlastet, Arbeit hingegen belastet.\\\",<\\\/div><div>  keywords = \\\"{\\\\\\\"A}nderungen in der Unternehmensbesteuerung; Change in Company Taxation, {\\\\\\\"A}nderungen in der Unternehmensbesteuerung; Change in Company Taxation\\\",<\\\/div><div>  author   = \\\"Gerhard Lehner\\\",<\\\/div><div>  year     = \\\"1994\\\",<\\\/div><div>  month    = jan,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"67\\\",<\\\/div><div>  pages    = \\\"60--64\\\",<\\\/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  - \u00c4nderungen in der Unternehmensbesteuerung<\\\/p><p>AU  - Lehner, Gerhard<\\\/p><p>PY  - 1994\\\/1<\\\/p><p>Y1  - 1994\\\/1<\\\/p><p>N2  - Die Steuerreform bringt den Einzelunternehmen und Personengesellschaften etwas gr\u00f6\u00dfere Vorteile als den Kapitalgesellschaften. Sie stimuliert durch die Abschaffung der Gewerbesteuer und der Verm\u00f6gensteuer die Investitionen, st\u00e4rkt die Eigenkapitalbasis und erh\u00f6ht die Attraktivit\u00e4t des Wirtschaftsstandorts \u00d6sterreich. Der Produktionsfaktor Kapital wird sp\u00fcrbar entlastet, Arbeit hingegen belastet.<\\\/p><p>AB  - Die Steuerreform bringt den Einzelunternehmen und Personengesellschaften etwas gr\u00f6\u00dfere Vorteile als den Kapitalgesellschaften. Sie stimuliert durch die Abschaffung der Gewerbesteuer und der Verm\u00f6gensteuer die Investitionen, st\u00e4rkt die Eigenkapitalbasis und erh\u00f6ht die Attraktivit\u00e4t des Wirtschaftsstandorts \u00d6sterreich. Der Produktionsfaktor Kapital wird sp\u00fcrbar entlastet, Arbeit hingegen belastet.<\\\/p><p>KW  - \u00c4nderungen in der Unternehmensbesteuerung; Change in Company Taxation<\\\/p><p>KW  - \u00c4nderungen in der Unternehmensbesteuerung; Change in Company Taxation<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 67<\\\/p><p>SP  - 60<\\\/p><p>EP  - 64<\\\/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>Change in Company Taxation - 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\/82885\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Change in Company Taxation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/82885\/\" \/>\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=\"2024-11-06T22:31:59+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\\\/82885\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/82885\\\/\",\"name\":\"Change in Company Taxation - 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