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Das österreichische Abgabensystem – Status-quo

Author

Listed:
  • Angela Köppl
  • Margit Schratzenstaller-Altzinger

Abstract

Die Abgabenhöhe ist in Österreich überdurchschnittlich, der Abstand zum EU-Durchschnitt hat sich vergrößert. Die Abgabenstruktur weist einige Besonderheiten auf: Die Abgaben auf den Faktor Arbeit sind sowohl aus der Perspektive der unselbständig Beschäftigten als auch der Arbeitgeber hoch und nehmen tendenziell zu; sie liegen deutlich über dem internationalen Durchschnitt. Der Beitrag der Umweltsteuern zu den Gesamtabgaben bleibt unter dem EU-Durchschnitt, die effektive Steuerlast liegt im Mittelfeld. Auch die Einnahmen aus Tabak- und Alkoholsteuern – als wichtige Lenkungssteuern – verlieren langfristig an Gewicht. Die Besteuerung von Vermögen leistet einen geringen und – gegen den internationalen Trend – deutlich rückläufigen Beitrag zu den Gesamtabgabeneinnahmen. Der nominelle Einkommensteuersatz ist hoch, die Steuersätze auf Kapitaleinkünfte sind durchschnittlich ebenso wie die nominelle und die effektive Unternehmenssteuerbelastung. Nicht zuletzt ist eine zunehmende Komplexität und Intransparenz des Abgabensystems zu beobachten. Aus diesen Befunden ergibt sich insbesondere bezüglich der Abgabenstruktur ein erheblicher Reformbedarf.

Suggested Citation

  • Angela Köppl & Margit Schratzenstaller-Altzinger, 2015. "Das österreichische Abgabensystem – Status-quo," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(2), pages 109-126, February.
    • Handle: RePEc:wfo:monber:y:2015:i:2:p:109-126
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    References listed on IDEAS

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    1. Margit Schratzenstaller, 2013. "Staatsquoten — Definitionen, Grenzen der Vergleichbarkeit und Aussagekraft," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(3), pages 204-206, March.
    2. Margit Schratzenstaller, 2014. "Kurz- und mittelfristige Perspektiven der Budgetpolitik. Bundesvoranschlag 2014/15 und Bundesfinanzrahmen 2015 bis 2018," WIFO Monatsberichte (monthly reports), WIFO, vol. 87(10), pages 711-726, October.
    3. William J. Baumol & Wallace E. Oates, 1971. "The Use of Standards and Prices for Protection of the Environment," Palgrave Macmillan Books, in: Peter Bohm & Allen V. Kneese (ed.), The Economics of Environment, pages 53-65, Palgrave Macmillan.
    4. Fritz Breuss & Serguei Kaniovski & Margit Schratzenstaller, 2004. "Steuerreform 2004/05 – Maßnahmen und makroökonomische Effekte," WIFO Monatsberichte (monthly reports), WIFO, vol. 77(8), pages 627-643, August.
    5. Karl Aiginger & Heinz Handler & Margit Schratzenstaller & Gunther Tichy & et al., 2008. "Ziele und Optionen der Steuerreform. Plädoyer für einen anspruchsvollen Ansatz," WIFO Studies, WIFO, number 33939.
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    Cited by:

    1. Margit Schratzenstaller, 2016. "Fiscal Policy Facing Major Challenges with Tax Reform, Need for Growth-Enhancing Investment and Consolidation Targets. Federal Fiscal Framework 2016-2019 and Draft Federal Budget 2016," WIFO Bulletin, WIFO, vol. 21(2), pages 12-29, February.
    2. Alois Guger & Silvia Rocha-Akis, 2016. "Redistribution by the State in Austria," WIFO Bulletin, WIFO, vol. 21(11), pages 100-115, September.
    3. Margit Schratzenstaller, 2017. "Fiscal Policy Facing Manifold Challenges. Federal Fiscal Framework 2017-2020 and Draft Federal Budget 2017," WIFO Bulletin, WIFO, vol. 22(7), pages 58-72, July.
    4. Rammer, Christian & Gottschalk, Sandra & Peneder, Michael & Wörter, Martin & Stucki, Tobias & Arvanitis, Spyros, 2017. "Does energy policy hurt international competitiveness of firms? A comparative study for Germany, Switzerland and Austria," Energy Policy, Elsevier, vol. 109(C), pages 154-180.
    5. Alois Guger & Silvia Rocha-Akis, 2016. "Umverteilung durch den Staat in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(5), pages 329-345, May.
    6. Spyros Arvanitis & Michael Peneder & Christian Rammer & Tobias Stucki & Martin Wörter, 2016. "The adoption of green energy technologies: The role of policies in an international comparison," KOF Working papers 16-411, KOF Swiss Economic Institute, ETH Zurich.
    7. Margit Schratzenstaller, 2015. "The Tax Reform 2015-16 – Measures and Overall Assessment," WIFO Bulletin, WIFO, vol. 20(20), pages 222-237, December.
    8. Spyros Arvanitis & Michael Peneder & Christian Rammer & Tobias Stucki & Martin Wörter, 2016. "How Different Policy Instruments Affect the Creation of Green Energy Innovation: A Differentiated Perspective," KOF Working papers 16-417, KOF Swiss Economic Institute, ETH Zurich.

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