Rising inequality in western tax systems electrónico Austria as an example of the transformation from income-based taxation to consumption-based taxation Anna-Maria Anderwald
By: Anderwald, Anna Maria
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Material type: 
ArticlePublisher: 2021Subject(s): SISTEMA FISCAL | IMPUESTOS DIRECTOS | IMPUESTOS INDIRECTOS | RENTA | REDISTRIBUCION | DESIGUALDAD | AUSTRIA
In:
Bulletin for International Taxation v. 75, n. 2, 2021 Summary: This article focuses on how the Austrian tax system, as an example of many other EU and western tax systems, is moving towards consumption as a base of taxation. In so doing, it considers the implications of this trend for wealth accumulation and the resulting inequality of distribution.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/2-3 (Browse shelf) | Available | BIT/2021/2-3 |
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Disponible únicamente en formato electrónico.
Resumen.
This article focuses on how the Austrian tax system, as an example of many other EU and western tax systems, is moving towards consumption as a base of taxation. In so doing, it considers the implications of this trend for wealth accumulation and the resulting inequality of distribution.
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