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Welche Bedeutung hat eine alternde Bevölkerung für das österreichische Steueraufkommen?


  • Ralf Kronberger


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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  • Ralf Kronberger, 2005. "Welche Bedeutung hat eine alternde Bevölkerung für das österreichische Steueraufkommen?," Vienna Yearbook of Population Research, Vienna Institute of Demography (VID) of the Austrian Academy of Sciences in Vienna, vol. 3(1), pages 197-218.
  • Handle: RePEc:vid:yearbk:v:3:y:2005:i:1:p:197-218

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    1. 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.
    2. Steven F. Venti & David A. Wise, 2004. "Aging and Housing Equity: Another Look," NBER Chapters,in: Perspectives on the Economics of Aging, pages 127-180 National Bureau of Economic Research, Inc.
    3. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
    4. Jonathan Gruber & David Wise, 2001. "An International Perspective on Policies for an Aging Society," NBER Working Papers 8103, National Bureau of Economic Research, Inc.
    5. Frank T. Denton & Byron G. Spencer, 1999. "Population Aging and Its Economic Costs: A Survey of the Issues and Evidence," Social and Economic Dimensions of an Aging Population Research Papers 1, McMaster University.
    6. 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.
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