Projects - Tourism

Evaluierung der unternehmensbezogenen Wirtschafts- und Forschungsförderung des Landes Oberösterreich
Evaluation of Upper Austria’s portfolio of funding and support to companies

The evaluation aims to analyse the portfolio of Upper Austria’s funding and support measures provided to companies. At the centre of this exercise is the analysis of the interplay of the different measures with regard to their conceptual and design-based orientation towards additionality and broadness/specificity. Based on the results, the evaluation will develop recommendations for the client’s future funding and support policies after 2020.
On behalf of: Regional Government Upper Austria
Expected completion: 2018
Contact: Iris Fischl

Wettbewerbsfähigkeit des österreichischen Tourismus 
Competitiveness of the Austrian tourism

Apart from the positive development of overnight stays the study focusses on the sustainable competitiveness of hotels and tourism in general. It provides a comparison of the main tax frame conditions with tourism in the relevant neighbour countries and regions as well as an assessment of the recent situation based on a survey among the enterprises. 
On behalf of: Federal Economic Chamber Austria
Co-operation: AT - MAKAM Market Research
Completed: 2017/03
Contact: Peter Voithofer

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: Peter Voithofer

Begleitende Evaluierung zur Umsetzung des "Kursbuch Tourismus Oberösterreich 2011 – 2016"
Ongoing evaluation (2011 - 2016) of the implementation of the tourism strategy in the province of Upper Austria

The participatory development of the strategy to develop the tourism sector in the province of Upper Austria aims at increasing the value added by removing bottlenecks and strengthening potentials with a broad sector approach. The accompanying evaluation of the strategy implementation focuses on process as well as summative aspects (before-after comparison). The evaluation also comprises a comparison of the development with other regions.
On behalf of: Office of the State Government of Upper Austria
Completed: 2015/10
Contact: Peter Kaufmann

Folgenabschätzung: Tourismusabgabe des Tiroler Kfz-Einzelhandels
Impact assessment: tourism levy for motor vehicle retail trade in Tyrol

To show whether the higher assessment basis for a tourism levy in Tyrol for motor vehicle retail trade seems to be appropriate, the study provides comparisons with other industries in Tyrol as well as the motor vehicle trade.
On behalf of: Federal Economic Chamber of Tirol
Completed: 2014/05
Contact: Peter Voithofer

Substanzsteuer Hotellerie
Effects of possible wealth tax - hotel business

The discussed (re-)introduction of ownership tax in form of wealth tax as well as inheritance and gift tax in Austria were the reason for this study. The analysis showed - 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