TAX CULTURE IN NINETEENTH-CENTURY AUSTRIA
The reform of direct taxes in 1896 in Australia ultimately aimed at reducing widespread tax evasion. The focus of this paper is the tax-cultural dimension of that reform to show that it is rightly regarded as one of the most ingenious tax reforms in the history of Austria. Having defined a notion of...
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| Veröffentlicht in: | Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association 2003-01, p.54 |
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| container_title | Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association |
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| creator | Karsten von Blumenthal Nerré, Birger |
| description | The reform of direct taxes in 1896 in Australia ultimately aimed at reducing widespread tax evasion. The focus of this paper is the tax-cultural dimension of that reform to show that it is rightly regarded as one of the most ingenious tax reforms in the history of Austria. Having defined a notion of tax culture, the political setting and the tax system in Austria are briefly characterized. Subsequently, some key elements of the Austrian tax culture at the end of the 19th century are sketched out. The analysis of tax reform within the tax-cultural context shows that the success of the reform was substantially due to the fact that it implicitly took tax-cultural aspects into consideration. The big tax reform of 1986 is interpreted as a successful attempt to initiate a long-run change of the Austrian tax system and tax culture. |
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| identifier | ISSN: 1549-7542 |
| ispartof | Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 2003-01, p.54 |
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| language | eng |
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| source | Alma/SFX Local Collection |
| subjects | Culture Direct taxes Economic impact Income taxes Personal income Tax evasion Tax rates Tax reform Tax revenues Taxable income Taxation |
| title | TAX CULTURE IN NINETEENTH-CENTURY AUSTRIA |
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