Steuer- und Abgabenleistung nach Branchen- und Firmencharakteristika (Record no. 9153)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02965nam a22003017u 4500 |
| 001 - CONTROL NUMBER | |
| control field | pwiiw7523 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260517120238.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260205t2026 au ||||| |||||||| ||ger d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OSt |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | ger |
| 084 ## - OTHER CLASSIFICATION NUMBER | |
| Classification number | H20 |
| -- | H23 |
| Number source | jelc |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Leitner, Sandra M. |
| 245 10 - TITLE STATEMENT | |
| Title | Steuer- und Abgabenleistung nach Branchen- und Firmencharakteristika |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Wien : |
| Name of publisher, distributor, etc. | Wiener Institut für Internationale Wirtschaftsvergleiche (wiiw), |
| Date of publication, distribution, etc. | 2026. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 113 S., |
| Other physical details | 37 Tables and 13 Figures, |
| Dimensions | 30cm. |
| 490 1# - SERIES STATEMENT | |
| Series statement | wiiw Research Reports in German Language |
| Volume/sequential designation | 33 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Steuer- und Abgabenleistung nach Branchen- und Firmencharakteristika<br/><br/>This publication is available in German language only.<br/><br/>For a brief English summary see further below.<br/><br/>Der Produktionsfaktor Arbeit wird in Österreich im internationalen Vergleich hoch mit Abgaben belastet, was sich auch auf die Industrieebene auswirkt. Die Studie untersucht die Abgabenstruktur in Bezug auf Lohnsteuer, Körperschaftsteuer und Sozialversicherungsbeiträge. Einschließlich der Sozialversicherungsbeiträge tragen Arbeitseinkommen überproportional zur gesamten Abgabenlast bei. Hauptursache sind die Sozialversicherungsabgaben, die direkt an die Löhne gekoppelt sind, wodurch lohnintensive Industrien stärker belastet werden. Beschränkt man die Betrachtung auf Lohn- und Körperschaftsteuer, zeigt sich ein ausgewogeneres Verhältnis. Daraus abgeleitet analysieren drei Reformszenarien mögliche Umschichtungen der Steuerlast, etwa durch eine höhere Körperschaftsteuer oder alternative Finanzierungsformen des Familienlastenausgleichsfonds.<br/><br/>Tax and social security payments by industry and company characteristics<br/><br/>In Austria, labour as a factor of production is subject to high taxes compared to other countries, which also has an impact on industry. The study examines the tax structure with regard to income tax, corporate tax and social security contributions. When social security contributions are included, labour income accounts for a disproportionately large share of the overall tax burden. This is primarily due to social security contributions being directly linked to wages, which places a higher burden on wage-intensive industries. If the analysis is limited to income tax and corporation tax, a more balanced distribution of the tax burden emerges. On this basis, three reform scenarios examine possible shifts in the tax burden, for example through higher corporate tax rates or alternative methods of financing the Family Burden Equalisation Fund (Familienlastenausgleichsfonds).<br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Steuer- und Abgabenstruktur |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Branchen- und Firmenanalysen |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Austria |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Macroeconomic Analysis and Policy |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Römisch, Roman |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Stehrer, Robert |
| 9 (RLIN) | 5 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Volume/sequential designation | 33 |
| Bibliographic record control number | WIIW0000108 |
| Title of a work | wiiw Research Reports in German Language |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://wiiw.ac.at/p-7523.html">https://wiiw.ac.at/p-7523.html</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Paper |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Inventory number | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WIIW | WIIW | Library | 02/05/2026 | pwiiw7523 | 1000010007523 | 02/05/2026 | 02/06/2026 | Paper |