1.We want to show the development of the (Austrian) fiscal policy and the "philosophy" carrying it in a historical part. Comparative views are very welcome.

2. We want to give a summary of the existing Austrian tax law and its effects on civic engagement.

3. Civil society oriented tax models and the practice of such tax systems shall be discussed.

4. We want to develop prospects for a fiscal policy for Austria which can strengthen the engagement within civil society.

Object of the Conference:

The modern state as we know it is a tax state which deeply intrudes on social processes. Without internal revenues, of course state tasks cannot be guaranteed. Furthermore taxes are also instruments of politics: global economic steering in the area of the economic policy, but also interventions in the social and individual life policy and behaviors approximately about tax exemptions for families with children, taxes on energy consumption etc. Different "tax philosophies" and also different economic, social philosophical and political traditions work in different societies and states (path dependences).

Traditions which consider the state the old European housefather who follows by means of the taking politics and the use whose results of his house paternal employer's obligation to provide for the welfare of his employees are present in Austria, Germany or France. Traditions which consider the state the old European housefather (in modern out fit) is present in Austria, Germany or France, which complies with its paternal obligation to provide for the welfare of his citizens with the distribution of incomes. This position is strongly present in Roman Catholic social doctrine.

The talk of the crisis of the tax state isn't new. The increasing inefficiency of state politics, the derious results of the debt policy of the last decades have provoked once again the search for alternative forms of organization of human living together and the solidarity within our days. The civil society was (again) discovered as a place where a new construction of a living together can be tried. However, this only can turn out well when the citizens keep a minimum of property rights. This means a fiscal policy which shall support civic solutions and individual engagement must take this into account. This can be supported by a moderate taxation of the incomes which allows the citizens to invest a part of their income in projects of the civil society. Furthermore the tax system can favor civil society organizations (NGOs) directly by tax advantages, and it can reward civic engagement of the taxpayers with the reduction of the tax owing. Some states of the former Eastern bloc which permit the tax citizens to dedicate a part of their tax owing to civil society organizations go a third way.

The proposal (by e-mail) must contain: abstract (approx. 2 sides), cv (1 side). Papers must reach organizers not later than September 1st, 2004 The results shall be published adequately.