I can see no economic sense when the tax authority first throttles business investments only to waste millions of man-hours to calculate the refunds that have to be returned because all companies look forward to the certainty of 5% less revenues this year.

I may speak against my own interests but tax free capital gains after a holding period of 1 year and a 25% deduction on interest income and speculative derivative investments could certainly be improved to keep social peace. An extension to 3 years before one can collect tax free gains on his investments and both interest and speculative income equally taxed as salaries would not only curb speculation but also create a level playing field for workers and capitalists.
Excuse me for not covering the certainly pressing issue of education but I can sit at only one table with my a.. - ahem, bottom.

Find below 4 charts and 1 table with Austria's key figures (click both for larger image) courtesy of OECD