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Familienförderung neu geregelt

Author

Listed:
  • Gerhard Lehner

    (WIFO)

Abstract

Das Erkenntnis des Verfassungsgerichtshofes vom 17. Oktober 1997 machte eine Neuregelung der Familienförderung erforderlich, die in zwei Etappen 1999 und 2000 in Kraft tritt. Die Familienbeihilfe und die Kinderabsetzbeträge werden insgesamt ab dem Jahr 2000 pro Kind um 500 S monatlich erhöht. Die verfügbaren Einkommen werden dadurch um 12 Mrd. S pro Jahr steigen. Die neuen Regelungen reichen aus, wie vom Verfassungsgerichtshof verlangt, zumindest die Hälfte des Unterhalts im Effekt steuerfrei zu stellen. Die Verbesserungen nehmen mit dem Alter und der Zahl der Kinder ab. Insgesamt ist jedoch für die überwiegende Zahl der Kinder im Vergleich mit der vom Verfassungsgerichtshof verlangten Freistellung eine Überdeckung gegeben.

Suggested Citation

  • Gerhard Lehner, 1998. "Familienförderung neu geregelt," WIFO Monatsberichte (monthly reports), WIFO, vol. 71(12), pages 865-871, December.
    • Handle: RePEc:wfo:monber:y:1998:i:12:p:865-871
    Note: With English abstract.
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