Bundesgesetz vom 30. Juli 1947, betreffend eine Herabsetzung der für die Einkommensteuer und Lohnsteuer geltenden Steuersätze (Zweite Einkommensteuernovelle 1947).
Der Nationalrat hat beschlossen:
§ 1. (1) Die im Zeitpunkte des Inkrafttretens dieses Bundesgesetzes geltenden Sätze der Einkommen
(Lohn)steuer werden mit Wirksamkeit ab 1. August 1947 derart herabgesetzt, daß der sich jeweils für die Steuer einer Steuerstufe ergebende Prozentsatz auf die um 36 vom Hun-
dert erhöhte Steuerstufe angewendet wird. Für die Steuerstufen von 2000 S bis 2719 S der Einkommensteuertabelle
(8'98 S bis 12'10 S der Lohnsteuertabelle) erfolgt die Herabsetzung der Steuersätze derart, daß die Steuerbeträge der ersten Steuerstufe auf die Hälfte vermindert und die Steuerbeträge der folgenden Steuerstufen derart festgesetzt werden, daß sie, allmählich steigend, bei der Steuerstufe 2720 S bis 2788 S der Einkommensteuertabelle (12'11 S bis 12'24 S der Lohnsteuertabelle) die...
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