- mostly flat rate → 27.5% KöSt in Austria
- dual income tax system
- different income tax for different kinds of income
- why? capital income is easily not reported → lower tax rate offers incentive to include it anyways
- and lobbying and politics
- why? capital income is easily not reported → lower tax rate offers incentive to include it anyways
- different income tax for different kinds of income
- dividend payments are not taxed → already taxed with company paying the dividend