IDEAS home Printed from https://ideas.repec.org/a/vrs/wirtsc/v103y2023i7p479-483n15.html
   My bibliography  Save this article

Die kalte Progression in Österreich

Author

Listed:
  • Kucsera Dénes
  • Lorenz Hanno
  • Reitschuler Gerhard

Abstract

In Austria, bracket creep has so far only been partially returned to the taxpayer within periodic tax reforms. As of 2022, the federal government has decided to fully compensate for the bracket creep, albeit not automatically for every taxpayer, but within the framework of compensation differentiated by income tax brackets with a discretionary component accounting for around one-third of the annual bracket creep burden. A full adjustment along the lines of the Swiss model would have been desirable. If lower income tax brackets continue to be adjusted stronger like upper income tax brackets in upcoming years, full-time employment will be further discouraged.

Suggested Citation

  • Kucsera Dénes & Lorenz Hanno & Reitschuler Gerhard, 2023. "Die kalte Progression in Österreich," Wirtschaftsdienst, Sciendo, vol. 103(7), pages 479-483, July.
    • Handle: RePEc:vrs:wirtsc:v:103:y:2023:i:7:p:479-483:n:15
    DOI: 10.2478/wd-2023-0137
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/wd-2023-0137
    Download Restriction: no
    File URL: https://libkey.io/10.2478/wd-2023-0137?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:wirtsc:v:103:y:2023:i:7:p:479-483:n:15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.