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Gleicht die Steuerreform 2015/16 die kumulierte Wirkung der kalten Progression aus?

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  • Michael Christl
  • Dénes Kucsera

Abstract

Die Zusatzbelastung der Lohnsteuerpflichtigen durch die kalte Progression wird 2015 2,87 Mrd. € betragen; kumuliert über den Zeitraum zwischen den Steuerreformen 2009 und 2016 wird sie 10,77 Mrd. € erreichen. Die Entlastungen im Rahmen der Steuerreform 2015/16 werden damit zwar die Wirkung der kalten Progression für das Jahr 2016 kompensieren, nicht jedoch den gesamten Effekt, der im Zeitraum von 2009 bis 2015 angefallen ist.

Suggested Citation

  • Michael Christl & Dénes Kucsera, 2015. "Gleicht die Steuerreform 2015/16 die kumulierte Wirkung der kalten Progression aus?," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 447-453, May.
    • Handle: RePEc:wfo:monber:y:2015:i:5:p:447-453
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    References listed on IDEAS

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    1. Jens Lemmer, 2014. "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 872-878, December.
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    Cited by:

    1. Claudia Kettner & Simon Loretz & Margit Schratzenstaller, 2021. "Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(11), pages 815-827, November.
    2. N. N., 2015. "WIFO-Monatsberichte, Heft 5/2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), May.
    3. Peter Brandner, 2015. "Anmerkungen zur kalten Progression und ihrer Berechnung," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 463-471, May.
    4. Margit Schratzenstaller, 2015. "The Tax Reform 2015-16 – Measures and Overall Assessment," WIFO Bulletin, WIFO, vol. 20(20), pages 222-237, December.
    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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