Projects - Regulatory Impact Assessments

Auswirkungen der Steuerreform 2015/2016 auf den Tourismus
Effects of the tax reform 2015/16 on tourism

The analysis describes the effects of the tax reform 2015/2016 – with main focus on the real estate sector: the numbers of enterprises concerned as well as the effects on typical tourism enterprises are presented.
On behalf of: Federal Economic Chamber Austria
Completed: 2016/04
Contact: Kerstin Hölzl

Bürokratiebelastung im niederösterreichischen Gewerbe und Handwerk
Administrative burdens index for trades and crafts in Lower Austria

The study aims at identification and quantification of administrative burdens: Which are the recurring legal obligations that are regarded as burdens by the entrepreneurs in the trades and craft sector in Lower Austria? What is the time requirement the enterprises expect for the obligations and what are the costs? Based on these data an “administrative burdens index” will be calculated to show the development over time.
On behalf of: Economic Chamber Lower Austria
Completed: 2016/08
Contact: Walter Bornett

Substanzsteuer Hotellerie
Effects of possible wealth tax - hotel business

The (re-)introduction of ownership tax in form of wealth tax as well as inheritance and gift tax are discussed in Austria. The analysis shows - on the assumption of the taxation of the assets of a company - possible effects of both forms of taxes. In addition, the tax on real property as one of the most significant tax on capital is included in the analyses.
On behalf of: Austrian Federal Economic Chamber - Department Hotel Businss
Completed: 2013/09
Contact: Peter Voithofer

Auswirkungen etwaiger Eigentumssteuern auf KMU
Effects of possible wealth tax

The (re-)introduction of ownership tax in form of wealth tax as well as inheritance tax and gift tax are discussed in Austria. The analysis presents different case scenarios re-garding the effects on Austrian SMEs by showing the number of enterprises concerned as well as the amounts of tax contributions.
On behalf of: Austrian Federal Economic Chamber
Completed: 2013/04
Contact: Peter Voithofer