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Anhebung des Allgemeinen Absetzbetrags und Einführung einer Negativsteuer

Author

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  • Gerhard Lehner

    (WIFO)

Abstract

Die Anhebung des Allgemeinen Absetzbetrags und die Einführung einer Negativsteuer entlasten die Steuerpflichtigen 1994 um 13 Mrd. S. Der Anteil der Lohnsteuer am Masseneinkommen sinkt auf 9,6% (1993 10,3%). In der zweiten Etappe der Steuerreform stehen verteilungspolitische Aspekte wieder stärker im Vordergrund. Die Progression wird durch die Anhebung des Allgemeinen Absetzbetrags steiler. Die "kalte" Progression konnte nicht vollständig ausgeschaltet werden.

Suggested Citation

  • Gerhard Lehner, 1994. "Anhebung des Allgemeinen Absetzbetrags und Einführung einer Negativsteuer," WIFO Monatsberichte (monthly reports), WIFO, vol. 67(1), pages 57-59, January.
    • Handle: RePEc:wfo:monber:y:1994:i:1:p:57-59
    Note: With English abstract.
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    Cited by:

    1. Silvia Rocha-Akis & Jürgen Bierbaumer & Martina Einsiedl & Alois Guger & Michael Klien & Thomas Leoni & Hedwig Lutz & Christine Mayrhuber, 2016. "Umverteilung durch den Staat in Österreich," WIFO Studies, WIFO, number 58820, March.

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