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Steuerreform 2009/10

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  • Margit Schratzenstaller

Abstract

Die Steuerreform 2009/10 kompensiert die kalte Progression und leistet einen wesentlichen Beitrag zur Krisenbekämpfung. Sie enthält außerdem Instrumente zur Verbesserung der Vereinbarkeit von Familie und Beruf. Weitere strukturelle volkswirtschaftliche Ziele werden jedoch nicht erreicht: Mit den jüngsten steuerlichen Maßnahmen ist weder eine Ökologisierung des Steuersystems noch dessen Vereinfachung verbunden. Darüber hinaus ist ihr Beitrag zur Erhöhung der Wachstums- und Beschäftigungsfreundlichkeit des Abgabensystems gering. Die steuerlichen Barrieren zur Ausweitung von geringfügiger oder Teilzeitbeschäftigung bleiben hoch. Es wurde kein wesentlicher Schritt zu einer energischen Entlastung der Arbeitseinkommen von Sozialbeiträgen bzw. einer stärkeren Steuerfinanzierung des sozialen Sicherungssystems unternommen.

Suggested Citation

  • Margit Schratzenstaller, 2009. "Steuerreform 2009/10," WIFO Monatsberichte (monthly reports), WIFO, vol. 82(9), pages 687-702, September.
    • Handle: RePEc:wfo:monber:y:2009:i:9:p:687-702
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    References listed on IDEAS

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    1. Fritz Breuss & Serguei Kaniovski & Margit Schratzenstaller, 2009. "Gesamtwirtschaftliche Auswirkungen der Konjunkturpakete I und II und der Steuerreform 2009," WIFO Studies, WIFO, number 36361, February.
    2. Margit Schratzenstaller, 2008. "Budgetpolitische Ansatzpunkte zur Kompensation der Inflation," WIFO Monatsberichte (monthly reports), WIFO, vol. 81(9), pages 665-676, September.
    3. Stephan Schulmeister & Margit Schratzenstaller & Oliver Picek, 2008. "A General Financial Transaction Tax. Motives, Revenues, Feasibility and Effects," WIFO Studies, WIFO, number 31819, February.
    4. Åsa Johansson & Chistopher Heady & Jens Matthias Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
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    Cited by:

    1. Silvia Rocha-Akis & Jürgen Bierbaumer-Polly & Martina Einsiedl & Alois Guger & Michael Klien & Thomas Leoni & Hedwig Lutz & Christine Mayrhuber, 2016. "Umverteilung durch den Staat in Österreich," WIFO Studies, WIFO, number 58820, February.
    2. Michael Böheim & Heinz Handler & Margit Schratzenstaller, 2010. "Options for Revenue-based Fiscal Consolidation," Austrian Economic Quarterly, WIFO, vol. 15(2), pages 231-244, July.
    3. Angela Köppl & Margit Schratzenstaller, 2015. "The Austrian Tax System – Status Quo," WIFO Bulletin, WIFO, vol. 20(5), pages 55-71, April.
    4. Fuchs, Michael & Lietz, Christine, 2007. "Effect of changes in tax/benefit policies in Austria, 1998-2005," EUROMOD Working Papers EM3/07, EUROMOD at the Institute for Social and Economic Research.
    5. Michael Christl & Monika Köppl-Turyna & Dénes Kucsera, 2017. "A Tax-Benefit Model for Austria (AUTAX): Work Incentives and Distributional Effects of the 2016 Tax Reform," International Journal of Microsimulation, International Microsimulation Association, vol. 10(2), pages 144-176.

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