{"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. 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