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


  • Michael Christl
  • Dénes Kucsera


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.

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  • 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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    References listed on IDEAS

    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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    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.

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    Kalte Progression; Steuerreform; Lohnsteuer;


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