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Steuerreformvorschläge in der Diskussion - Eine Mikrosimulationsanalyse der Aufkommens-, Beschäftigungs- und Verteilungswirkungen für Österreich

Author

Listed:
  • Paul Eckerstorfer
  • Viktor Stein

    (Freie Universität Berlin)

  • Florian Wakolbinger

Abstract

Der Beitrag analysiert die Aufkommens-, Beschäftigungs- und Verteilungswirkungen einer Reformalternative zur Entlastung von Arbeitseinkommen und zur Verbesserung der Effizienz des Steuersystems auf der Basis eines Mikrosimulationsmodells. Die Reformalternative beinhaltet einen Ausgleich der „kalten Progression“, eine Reduktion der Grenzsteuersätze und eine Steuervereinfachung bei gleichzeitiger Verbreiterung der Steuerbasis, eine Reform der Grundsicherung sowie verbesserte Arbeitsanreize im unteren Einkommensbereich. Die analysierte Reformalternative wäre trotz zu erwartender positiver Beschäftigungseffekte und nur geringer Umverteilungseffekte mit erheblichen fiskalischen Kosten verbunden. Auf der Basis der ersten Erhebung zur Vermögenslage österreichischer Haushalte, dem Household Finance and Consumption Survey (HFCS) wird unter Vernachlässigung möglicher Ausweichreaktionen und zu erwartender Verteilungseffekte gezeigt, in welchem Umfang die fiskalischen Kosten der Reform durch alternative Vermögenssteuermodelle ausgeglichen werden könnten. Als Alternative zu einer Vermögenssteuer werden auch Möglichkeiten der Gegenfinanzierung durch Einsparungen bei den Staatsausgaben dargestellt.

Suggested Citation

  • Paul Eckerstorfer & Viktor Stein & Florian Wakolbinger, 2013. "Steuerreformvorschläge in der Diskussion - Eine Mikrosimulationsanalyse der Aufkommens-, Beschäftigungs- und Verteilungswirkungen für Österreich," Economics working papers 2013-14, Department of Economics, Johannes Kepler University Linz, Austria.
    • Handle: RePEc:jku:econwp:2013_14
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    1. Christine Mayrhuber & Silvia Rocha-Akis & Christine Zulehner, 2014. "Verteilungseffekte einer Änderung der Abgabenbelastung geringer Erwerbseinkommen in Österreich. Ergebnisse einer Mikrosimulation," WIFO Monatsberichte (monthly reports), WIFO, vol. 87(11), pages 767-781, November.
    2. Alena Bachleitner, 2017. "Abolishing the Wealth Tax. A Case Study for Germany," WIFO Working Papers 545, WIFO.

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