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Familienbesteuerung in Österreich und Deutschland: Eine vergleichende Analyse unter Berücksichtigung aktueller Steuerreformen

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  • Gruber, Magdalena
  • Höhenberger, Nicole
  • Höserle, Silke
  • Niemann, Rainer

Abstract

This paper compares the taxation of families with children in Austria and Germany with respect to the income situation of three representative example families. The first section deals with the legal background of family taxation an provides an analysis of the distributional effects of the Austrian family package, which is part of the income tax reform 2009. The results show that absolute savings due to the Austrian tax reform 2009 are higher, the more children and/or sources of income a family has. We show that the level of relative savings is the highest for single-parent families with a family income of 40.000 Euro and reaches nearly 15 percent of the family net income. We compare the taxation of Austrian and German families by measuring absolute savings due to the family packages as well as by calculating effective average tax rates for the example families. We show that the advantageousness of one country is primarily driven by the deductible amount of cost for childcare as well as the inclusion of Austrian supplemental wages (vacation and Christmas bonus). Not including the Austrian supplemental wages leaves German families better off, with the maximum advantage for German families accounting for about 6 percent. Including the Austrian beneficial taxation of supplemental wages instead favours Austrian families with the maximum advantage being about 8 percent. The results show that the Austrian system of separate taxation does not necessarily result in lower after tax incomes than the German system of joint assessment. In some cases it leaves Austrian families even better off. An adequate tax relief for families does not necessarily require elements of joint taxation; other tax measures can yield the same effect without accepting the disadvantages of joint assessment. -- In diesem Beitrag wird erstmals ein Vergleich der Besteuerung von Familien mit Kindern in Österreich und Deutschland anhand von drei repräsentativen Musterfamilien in unterschiedlichen Einkommenssituationen durchgeführt. Dabei wird in einem ersten Schritt die österreichische Besteuerung von Familien rechtlich dargestellt und das als Teil der österreichischen Steuerreform 2009 beschlossene Familienpaket einer verteilungspolitischen Analyse unterzogen. Die absolute Steuerersparnis aus der österreichischen Steuerreform 2009 ist umso höher, je mehr Kinder und je mehr Einkommensbezieher eine Familie besitzt. Relativ betrachtet ergibt sich bis zu einer Familieneinkommensgrenze von 40.000 Euro für Alleinerzieher die höchste Ersparnis, die in bestimmten Einkommensbereichen über 15% des Nettofamilieneinkommens beträgt. Der Vergleich mit der deutschen Besteuerung von Familien anhand der absoluten Entlastung und effektiven Durchschnittsteuersätze für die einzelnen Musterfamilien zeigt, dass die Vorteilhaftigkeit vor allem von der Höhe der abzugsfähigen Kinderbetreuungskosten und der Berücksichtigung sonstiger Bezüge in Österreich bestimmt wird. Ohne Berücksichtigung von sonstigen Bezügen beträgt der maximale Vorteil der deutschen Besteuerung rund 6%, unter Berücksichtigung der sonstigen Bezüge hingegen kann in Österreich ein steuerlicher Vorteil von bis zu 8% erzielt werden. Im Ergebnis zeigt sich, dass vor allem aufgrund der steuerlichen Begünstigung der sonstigen Bezüge in Österreich auch ohne Einführung eines Familiensplitting der österreichische Weg der Familienbesteuerung zu keinen nennenswerten Nachteilen oder sogar zu Vorteilen für österreichische Familien im Vergleich zu deutschen Familien führt. Die Besteuerung von Familien muss daher nicht zwingend Splitting-Elemente enthalten, um eine Entlastung zu gewährleisten vielmehr kann durch andere steuerliche Maßnahmen derselbe Entlastungseffekt erzielt werden, ohne dabei die bekannten Nachteile des Splittings in Kauf nehmen zu müssen.

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Bibliographic Info

Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 82.

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Date of creation: 2009
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Handle: RePEc:zbw:arqudp:82

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  1. Viktor Steiner & Katharina Wrohlich, 2008. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
  2. Fabien Dell & Katharina Wrohlich, 2006. "Income Taxation and its Family Components in France," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 4(4), pages 50-54, 02.
  3. Baclet, Alexandre & Dell, Fabien & Wrohlich, Katharina, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?," IZA Discussion Papers 1894, Institute for the Study of Labor (IZA).
  4. Stefan Bach & Hermann Buslei, 2003. "Fiskalische Wirkungen einer Reform der Ehegattenbesteuerung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 70(22), pages 345-353.
  5. Rüdiger Parsche & Rigmar Osterkamp, 2004. "Child Support and Children's Tax Allowances in Selected European Countries," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 2(3), pages 50-54, October.
  6. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 261-268.
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