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Selbstfinanzierung der Steuerreform 2004/05

Author

Listed:
  • Serguei Kaniovski
  • Margit Schratzenstaller

Abstract

Die Simulation der für die Jahre 2004 bis 2008 zu erwartenden Selbstfinanzierungseffekte der Steuerreform 2004/05 mit dem WIFO-Makromodell ergibt, dass sich die Steuerreform in einem relativ geringen Umfang selbst finanziert: Im Jahr 2008 wird der Selbstfinanzierungsgrad (definiert als Relation zwischen den durch die Steuersenkung induzierten zusätzlichen Steuereinnahmen und den aus einer statischen Perspektive prognostizierten Steuermindereinnahmen) insgesamt knapp 15% erreichen. Durchschnittlich beträgt er im Zeitraum 2005 bis 2008 knapp 13%. Die durch die Steuersenkung bedingten Einbußen an Transfers des Bundes an die Länder werden im Durchschnitt zu gut 3% durch zusätzliche abgabenabhängige Transfers ausgeglichen. Über den Zeitraum 2004 bis 2008 sind daher alle Gebietskörperschaften in beträchtlichem Ausmaß von den Steuerausfällen in Folge der Steuerreform 2004/05 betroffen. Am höchsten ist der Effekt auf Gemeindeebene, am niedrigsten auf Länderebene.

Suggested Citation

  • Serguei Kaniovski & Margit Schratzenstaller, 2004. "Selbstfinanzierung der Steuerreform 2004/05," WIFO Studies, WIFO, number 25033.
    • Handle: RePEc:wfo:wstudy:25033
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    References listed on IDEAS

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    Cited by:

    1. Margit Schratzenstaller, 2005. "Budget Proposal for 2005: Tax Reform Causes High Public Deficit," Austrian Economic Quarterly, WIFO, vol. 10(1), pages 23-39, January.
    2. Karl Aiginger, 2005. "Strategien zur Erhöhung von Wachstum und Beschäftigung in Österreich," WIFO Studies, WIFO, number 25548.

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