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Möglichkeiten einer Senkung der Lohnnebenkosten

Author

Listed:
  • Gerhard Lehner

    (WIFO)

  • Ewald Walterskirchen

    (WIFO)

Abstract

Unter dem Druck der Globalisierung hat sich die Steuer- und Abgabenlast in den meisten Ländern vom mobilen Kapital zur immobilen Arbeit verschoben. Die EU-Kommission und die OECD empfehlen deshalb eine Senkung der Abgabenbelastung des Faktors Arbeit, durch die allem die Nachfrage nach weniger qualifizierten Beschäftigten verstärkt werden kann. In Österreich ist die Abgabenbelastung der Arbeit (ohne Einkommensteuern) mit 17,5% des BIP um 4 Prozentpunkte höher als im EU-Durchschnitt. Vor allem zwei Argumente legen eine Senkung der Lohnnebenkosten nahe: die Verbesserung der Standortattraktivität Österreichs und zu erwartende positive Auswirkungen auf die Beschäftigung. Die Studie untersucht verschiedene Ansätze zur Realisierung einer solchen Entlastung des Faktors Arbeit und schätzt mit dem makroökonometrischen Modell des WIFO deren mögliche Effekte auf die Gesamtwirtschaft.

Suggested Citation

  • Gerhard Lehner & Ewald Walterskirchen, 2002. "Möglichkeiten einer Senkung der Lohnnebenkosten," WIFO Studies, WIFO, number 22308.
    • Handle: RePEc:wfo:wstudy:22308
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    References listed on IDEAS

    as
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