I wouldn't say that is the only difference. The Austrian stipend seems flat, while our tax break seems like it wouldn't affect people who don't earn enough to

I wouldn't say that is the only difference. The Austrian stipend seems flat, while our tax break seems like it wouldn't affect people who don't earn enough to be taxed. I'm also a bit curious about the difference in the psychological effect of being given money each month, rather than not having money taken away once a year.