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Anmerkungen zur kalten Progression und ihrer Berechnung

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  • Peter Brandner

    (WIFO)

Abstract

Aktuelle Studien zur inflationsbedingten zusätzlichen Steuerbelastung aus der progressiven Einkommensbesteuerung (kalte Progression) in Österreich kommen zu teils sehr unterschiedlichen Ergebnissen. Eine Gegenüberstellung der Berechnungsmethoden in einem einheitlichen Rahmen zeigt die Implikationen hinsichtlich einer (systematischen) Über- bzw. Unterschätzung der Wirkungen der kalten Progression auf. Wie die vorliegenden Berechnungen zeigen, wird die Tarifreform 2015/16 die Einkommen (deutlich) mehr entlasten, als für eine bloße Abgeltung der Wirkung der kalten Progression erforderlich gewesen wäre.

Suggested Citation

  • Peter Brandner, 2015. "Anmerkungen zur kalten Progression und ihrer Berechnung," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 463-471, May.
    • Handle: RePEc:wfo:monber:y:2015:i:5:p:463-471
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    References listed on IDEAS

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    1. Simon Loretz, 2015. "Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 431-437, May.
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    7. Paul Eckerstorfer & Friedrich Sindermann, 2015. "Zur Messung der Wirkungen der kalten Progression seit der Steuerreform 2009. Ein Kommentar," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 455-461, May.
    8. Vito Tanzi, 1976. "Inflation and the Indexation of Personal Income Taxes in Theory and Practice," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 29(118), pages 241-271.
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    Cited by:

    1. Claudia Kettner-Marx & Simon Loretz & Margit Schratzenstaller-Altzinger, 2021. "Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(11), pages 815-827, November.
    2. Margit Schratzenstaller-Altzinger, 2015. "The Tax Reform 2015-16 – Measures and Overall Assessment," WIFO Bulletin, WIFO, vol. 20(20), pages 222-237, December.
    3. Simon Loretz, 2015. "Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 431-437, May.

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    Keywords

    Kalte Progression; Steuerreform;

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