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Die Wertschöpfungsabgabe als alternatives Instrument zur Finanzierung der sozialen Sicherung aus österreichischer Perspektive

Author

Listed:
  • Margit Schratzenstaller-Altzinger
  • Stefan Bach

    (German Institute for Economic Research)

  • Michael Arnold
  • Anselm Mattes

    (DIW Econ GmbH)

Abstract

In den vergangenen Jahrzehnten wurde in Österreich wiederholt die Einführung einer Wertschöpfungsabgabe als Arbeitgeberbeitrag zur Sozialversicherung diskutiert. Diese erweitert die Bemessungsgrundlage, die derzeit an die Arbeitnehmerentgelte gekoppelt ist, um Unternehmensgewinne sowie Fremdkapitalzinsen. Im Falle einer Bruttowertschöpfungsabgabe werden auch die Abschreibungen auf den Kapitalstock einbezogen. Zentrales Kriterium zur Beurteilung der Eignung der Wertschöpfungsabgabe als alternative Finanzierungsquelle für die soziale Sicherung ist zunächst ihre langfristige Ergiebigkeit auch unter Berücksichtigung (internationaler) Steuergestaltungsmöglichkeiten, die das Aufkommen vermindern können. Auch weitere ökonomische Aspekte, insbesondere Effizienz-, Beschäftigungs- und Verteilungswirkungen sind wichtige Beurteilungskriterien. Darüber hinaus sind praktische administrative Aspekte zu beachten.

Suggested Citation

  • Margit Schratzenstaller-Altzinger & Stefan Bach & Michael Arnold & Anselm Mattes, 2016. "Die Wertschöpfungsabgabe als alternatives Instrument zur Finanzierung der sozialen Sicherung aus österreichischer Perspektive," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(10), pages 747-759, October.
    • Handle: RePEc:wfo:monber:y:2016:i:10:p:747-759
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    References listed on IDEAS

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    1. Julia Bock-Schappelwein & Michael Böheim & Elisabeth Christen & Stefan Ederer & Matthias Firgo & Klaus Friesenbichler & Werner Hölzl & Mathias Kirchner & Angela Köppl & Agnes Kügler & Christine Mayrhu, 2018. "Politischer Handlungsspielraum zur optimalen Nutzung der Vorteile der Digitalisierung für Wirtschaftswachstum, Beschäftigung und Wohlstand," WIFO Studies, WIFO, number 61256.
    2. Thomas Leoni & Margit Schratzenstaller-Altzinger, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851.
    3. Stefan Angel, 2022. "Dimensionen von Digitalisierung der Sozialpolitik in Österreich. Ein konzeptioneller Diskussionsbeitrag," WIFO Working Papers 642, WIFO.
    4. Margit Schratzenstaller-Altzinger, 2018. "Implikationen der Digitalisierung für den öffentlichen Sektor," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(12), pages 863-869, December.

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