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Ziele und Optionen der Steuerreform: Optionen für eine Ökologisierung des österreichischen Steuersystems

Author

Listed:
  • Daniela Kletzan-Slamanig

    (WIFO)

  • Angela Köppl
  • Kurt Kratena

    (WIFO)

Abstract

Ausgehend vom tatsächlichen Ökosteueraufkommen in Österreich evaluiert die Studie die ökonomischen Effekte eines Zusatzaufkommens aus Umweltsteuern von 1 Mrd. €, das über eine Senkung der Lohnnebenkosten an die Wirtschaft und die privaten Haushalte rückverteilt wird. Die Rückverteilung der Einnahmen ist bestimmend für die leicht positiven BIP- und Beschäftigungseffekte. Exemplarisch wird gezeigt, welche Änderungen im Bereich der Besteuerung von Treibstoffen, und Elektrizität bzw. einer neuen CO2-Steuer erforderlich wären, um zusätzliche Einnahmen von 1 Mrd. € pro Jahr zu generieren. Für die volkswirtschaftliche Evaluierung wurde eine Kombination der Ökosteueroptionen herangezogen.

Suggested Citation

  • Daniela Kletzan-Slamanig & Angela Köppl & Kurt Kratena, 2008. "Ziele und Optionen der Steuerreform: Optionen für eine Ökologisierung des österreichischen Steuersystems," WIFO Studies, WIFO, number 33944.
    • Handle: RePEc:wfo:wstudy:33944
    Note: With English abstract.
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    References listed on IDEAS

    as
    1. Stefan Bach & Michael Kohlhaas & Bernhard Seidel, 1997. "Sonderregelungen zur Begrenzung von Wettbewerbsnachteilen bei der Energiebesteuerung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 64(22), pages 395-405.
    2. Michael Kohlhaas, 2003. "Energy Taxation and Competitiveness: Special Provisions for Business in Germany's Environmental Tax Reform," Discussion Papers of DIW Berlin 349, DIW Berlin, German Institute for Economic Research.
    3. Angela Köppl & Kurt Kratena & Claudia Pichl & Fritz Schebeck & Stefan Schleicher & Michael Wüger, 1995. "Makroökonomische und sektorale Auswirkungen einer umweltorientierten Energiebesteuerung in Österreich," WIFO Studies, WIFO, number 2790, March.
    Full references (including those not matched with items on IDEAS)

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