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
Hauptverfasser:	Karsten von Blumenthal, Nerré, Birger
Format:	Artikel
Sprache:	eng
Schlagworte:	Culture Direct taxes Economic impact Income taxes Personal income Tax evasion Tax rates Tax reform Tax revenues Taxable income Taxation
Online-Zugang:	Volltext
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