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Genser, Bernd
Year of Publication: 
Series/Report no.: 
Diskussionsbeiträge - Serie II No. 288
The paper comments on the introduction of a final withholding tax on certain forms of capital income in Austria in the early nineties. Economic and legal problems of the reform measures are discussed and they* are appraised as policy responses to weak points of the traditional comprehensive income tax system rather than reform steps towards a new system of dual income taxation.
Document Type: 
Working Paper

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