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Simulationsergebnisse zu ausgewählten Optionen für eine Ausweitung der Steuerautonomie der Bundesländer

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  • Michael Klien

Abstract

Die regionalen Aufkommenswirkungen einer Ausweitung der Steuerautonomie der österreichischen Bundesländer in Bezug auf Lohn- und Einkommensteuer, Körperschaftsteuer und motorbezogene Versicherungssteuer werden basierend auf der derzeitigen regionalen Verteilung der Bemessungsgrundlagen mit statischen Steueraufkommenssimulationen geschätzt. Die Ergebnisse reagieren relativ sensibel auf unterschiedliche regionale Verteilungen der Bemessungsgrundlage. Grundsätzlich kann das Auseinanderfallen von Wohnort und Ort der wirtschaftlichen Aktivität großen Einfluss auf den Effekt der Veränderung der Steuerautonomie haben.

Suggested Citation

  • Michael Klien, 2016. "Simulationsergebnisse zu ausgewählten Optionen für eine Ausweitung der Steuerautonomie der Bundesländer," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(6), pages 437-450, June.
  • Handle: RePEc:wfo:monber:y:2016:i:6:p:437-450
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    1. repec:wfo:wstudy:58545 is not listed on IDEAS
    2. Silvia Rocha-Akis, 2015. "Verteilungseffekte der Einkommensteuerreform 2015/16," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 387-398, May.
    3. Josef Baumgartner & Serguei Kaniovski, 2015. "Steuerreform 2015/16 – Gesamtwirtschaftliche Wirkungen bis 2019," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 399-416, May.
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