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Möglichkeiten zur Kompensation der kalten Progression: Wirkung in Österreich
[How to Compensate the Bracket Creep in Austria]

Author

Listed:
  • Dénes Kucsera

    (Agenda Austria Denkfabrik)

  • Hanno Lorenz

    (Agenda Austria Denkfabrik)

Abstract

Zusammenfassung Die Zusatzbelastung der Lohnsteuerpflichtigen durch die kalte Progression wird seit der Steuerreform 2016 bis 2021 in Österreich 6,2 Mrd. Euro erreichen. Es folgt ein Überblick darüber, wie andere Länder mit dem Problem der kalten Progression umgehen und wie sich die Anwendung dieser Maßnahmen für Österreich auswirken würde. Je nach Anpassungsmodell kann die kalte Progression bis 2021 auf 4 Mrd. Euro abgesenkt werden oder sogar die österreichischen Steuerzahler um 1,6 Mrd. Euro entlasten. Für eine Eliminierung der kalten Progression müssten der Tarifverlauf sowie Frei- und Absetzbeträge jährlich und vollständig an die Inflation angepasst werden.

Suggested Citation

  • Dénes Kucsera & Hanno Lorenz, 2016. "Möglichkeiten zur Kompensation der kalten Progression: Wirkung in Österreich [How to Compensate the Bracket Creep in Austria]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(10), pages 748-754, October.
    • Handle: RePEc:spr:wirtsc:v:96:y:2016:i:10:d:10.1007_s10273-016-2044-7
    DOI: 10.1007/s10273-016-2044-7
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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