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Die Entwicklung der Abgabenbelastung von Einkommen im Zeitverlauf

Author

Listed:
  • Berger, Johannes
  • Graf, Nikolaus
  • Schuh, Ulrich
  • Strohner, Ludwig

Abstract

Die Abgabenbelastung spielt für die Standortqualität, die Wettbewerbsfähigkeit und die Höhe der verfügbaren Einkommen eine wichtige Rolle. Im internationalen Vergleich weist Österreich eine sehr hohe Belastung von Arbeitseinkommen auf. Im zeitlichen Verlauf zeigt sich, dass die Abgaben auf Einkommen seit 1975 in Österreich deutlich stärker gestiegen sind als dies in anderen Ländern der Fall war. Somit befindet sich Österreich heute unter den Ländern mit der höchsten Abgabenbelastung auf Einkommen. In dieser Studie wird für ausgewählte (Lohn-)Einkommen (Repräsentation des Mittelstandes) der zeitliche Verlauf der Abgabenbelastung von 1975 bis 2016 dargestellt. Die Untersuchung berücksichtigt die Entwicklung bei den Dienstnehmer- und Dienstgeberbeiträgen zur Sozialversicherung, bei der Lohn- und Einkommensteuer sowie bei den Lohnsummensteuern. Für die Analyse wurde von einer alleinstehenden Person ohne Familientransfers ausgegangen, das Transfersystem wird ausgeklammert. Die Berechnungen zeigen einen deutlichen Anstieg der Belastung durch Steuern und Beiträge über den betrachteten Zeitraum. Somit liegt die Belastung im Jahr 2015 auf dem historisch höchsten Niveau. Diese ungünstige Entwicklung wird durch die Steuerreform 2016 etwas gedämpft. Es zeigt sich auch, dass für den betrachteten Einkommensbereich die Belastung überproportional mit der Einkommenshöhe zugenommen hat.

Suggested Citation

  • Berger, Johannes & Graf, Nikolaus & Schuh, Ulrich & Strohner, Ludwig, 2015. "Die Entwicklung der Abgabenbelastung von Einkommen im Zeitverlauf," Research Papers 3, EcoAustria – Institute for Economic Research.
    • Handle: RePEc:zbw:ecoarp:3
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    1. Lukas Reiss & Philip Schuster, 2020. "Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(2), pages 303-341, May.

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