2008•SSRN Electronic JournalOpen access

Does Austrian Tax Law Encourage Lawsuits? An Empirical Analysis of the Tax Jurisdiction of the Austrian Supreme Administrative Court with Respect to Tax Rate, Tax Base, and Time Effects

Rainer Niemann, Christoph Kastner

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Key concepts: Direct tax, Tax avoidance, Supreme court, Tax reform, Value-added tax, Ad valorem tax, Jurisdiction, Law

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Does Austrian Tax Law Encourage Lawsuits? An Empirical Analysis of the Tax Jurisdiction of the Austrian Supreme Administrative Court with Respect to Tax Rate, Tax Base, and Time Effects — Research Paper | ScholarLens