deutsch
Fields of research
Wealth taxation - an international comparison
April 2008, KArl Goldberg, 173 pages
On over 170 pages, the study examines in detail 10 countries, which are relevant to Austria (mainly in Europe) with regard to their wealth taxation. The results are clear: over the past 20 years, only Austria and Germany recorded a decline in wealth taxation; in all other countries its significance and revenue is growing parallel to the strong growth of wealth and related income. Meanwhile, Austria has the lowest wealth taxation of all OECD countries. The study also deals with theory and practice of wealth taxation and gives numerous suggestions and discussion impulses for the planned tax reform in Austria.