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Welche Bedeutung hat eine alternde Bevölkerung für das österreichische Steueraufkommen?

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  • Ralf Kronberger
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    Abstract

    Der langfristige Verlauf des Steueraufkommens wird an Hand der demografischen Entwicklung bis 2050 geschätzt. Produktivitätsveränderungen, Verschiebungen in der Erwerbsquote, Veränderungen in der Nettoersatzrate, im Konsum- und Sparverhalten sind auf Grund der demografischen Entwicklung sehr wahrscheinlich. All diese Faktoren dürften einen beträchtlichen Einfluss auf die Entwicklung des Steueraufkommens haben. Mittels der Schätzung unterschiedlicher demografischer Szenarien ­ vereinzelte beeinflussende Faktoren werden variiert, die Abgabenstruktur bleibt konstant ­ werden wahrscheinliche Veränderungen im Steueraufkommen analysiert sowie daraus abzuleitende notwendige Politikmaßnahmen diskutiert.

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    File URL: http://epub.oeaw.ac.at/0xc1aa500d_0x00104035
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    Bibliographic Info

    Article provided by Vienna Institute of Demography (VID) of the Austrian Academy of Sciences in Vienna in its journal Vienna Yearbook of Population Research.

    Volume (Year): 3 (2005)
    Issue (Month): 1 ()
    Pages: 197-218

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    Handle: RePEc:vid:yearbk:v:3:y:2005:i:1:p:197-218

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    Web page: http://www.oeaw.ac.at/vid/

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    1. Ruud A. de Mooij & Sjef Ederveen, 2001. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," CESifo Working Paper Series 588, CESifo Group Munich.
    2. Jonathan Gruber & David Wise, 2001. "An International Perspective on Policies for an Aging Society," NBER Working Papers 8103, National Bureau of Economic Research, Inc.
    3. Gert G. Wagner & Ellen Kirner & Johannes Leinert & Volker Meinhardt, 1998. "Kapitaldeckung: Kein Wundermittel für die Altersvorsorge," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 65(46), pages 833-840.
    4. Frank T. Denton & Byron G. Spencer, 1999. "Population Aging and Its Economic Costs: A Survey of the Issues and Evidence," Quantitative Studies in Economics and Population Research Reports 340, McMaster University.
    5. Thai-Thanh Dang & Pablo Antolín & Howard Oxley, 2001. "Fiscal Implications of Ageing: Projections of Age-Related Spending," OECD Economics Department Working Papers 305, OECD Publishing.
    6. Steven F. Venti & David A. Wise, 2001. "Aging and Housing Equity: Another Look," NBER Working Papers 8608, National Bureau of Economic Research, Inc.
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