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Will the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep?

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  • Michael Christl
  • Dénes Kucsera

Abstract

The additional burden borne by the payers of wage taxes through bracket creep is estimated to equal € 2.87 billion in 2015; across the period between the tax reform of 2009 and that of 2016 it would total € 10.77 billion. The tax relief provided by the tax reform of 2016 will thus overcompensate the effect of bracket creep in 2016, but not the overall effect accumulated between 2009 and 2015.

Suggested Citation

  • Michael Christl & Dénes Kucsera, 2015. "Will the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep?," 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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    File URL: https://www.wifo.ac.at/wwa/pubid/58176
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    References listed on IDEAS

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    1. Jens Lemmer, 2014. "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 94(12), pages 872-878, December.
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    Cited by:

    1. repec:ijm:journl:v10:y:2017:i:2:p:144-176 is not listed on IDEAS
    2. Peter Brandner, 2015. "Notes on Bracket Creep and How to Compute It," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 463-471, May.

    More about this item

    Keywords

    Kalte Progression; Steuerreform; Lohnsteuer;

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