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Zur Aufkommenswirkung der kalten Progression seit 2000

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  • Anton Rainer

Abstract

Die kalte Progression stand in letzter Zeit häufig im Mittelpunkt der wirtschafts- und steuerpolitischen Diskussion. Wie Schätzungen auf Basis der Volkswirtschaftlichen Gesamtrechnung und der Steuerstatistiken zeigen, machte der Progressionseffekt im Lohnsteueraufkommen 2013 gegenüber 2009 rund 2 Mrd. € aus. Das Lohnsteueraufkommen war somit 2013 um 2 Mrd. € höher, als es ohne Progression – also bei einer proportionalen Entwicklung der Lohnsteuereinnahmen – gewesen wäre. Davon sind etwa drei Viertel der Inflation und somit der kalten Progression zuzurechnen.

Suggested Citation

  • Anton Rainer, 2015. "Zur Aufkommenswirkung der kalten Progression seit 2000," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 439-445, May.
    • Handle: RePEc:wfo:monber:y:2015:i:5:p:439-445
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    Cited by:

    1. Peter Brandner, 2015. "Anmerkungen zur kalten Progression und ihrer Berechnung," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 463-471, May.
    2. Margit Schratzenstaller, 2015. "The Tax Reform 2015-16 – Measures and Overall Assessment," WIFO Bulletin, WIFO, vol. 20(20), pages 222-237, December.

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