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Wertschöpfungsabgabe als Alternative zu lohnbezogenen Dienstgeberbeiträgen zum Familienlastenausgleichsfonds

Author

Listed:
  • Fritz Breuss
  • Fritz Schebeck

    (WIFO)

  • Ewald Walterskirchen

    (WIFO)

Abstract

Der Haupteffekt einer aufkommensneutralen Umstellung der Dienstgeberbeiträge zum Familienlastenausgleichsfonds auf eine Wertschöpfungsabgabe besteht darin, daß arbeitsintensive Betriebe (z. B. Maschinenbau, Bekleidung, Dienstleistungen) begünstigt, kapital- und gewinnintensive Betriebe im gleichen Maß benachteiligt würden. So würde vor allem die Beschäftigung in den arbeitsintensiven Unternehmen langfristig tendenziell etwas rascher, die Investitionstätigkeit in den kapitalintensiven Unternehmen tendenziell etwas langsamer wachsen.

Suggested Citation

  • Fritz Breuss & Fritz Schebeck & Ewald Walterskirchen, 1997. "Wertschöpfungsabgabe als Alternative zu lohnbezogenen Dienstgeberbeiträgen zum Familienlastenausgleichsfonds," WIFO Studies, WIFO, number 2825.
    • Handle: RePEc:wfo:wstudy:2825
    Note: With English abstract.
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