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Steuerreformvorschläge in der Diskussion - Eine Mikrosimulationsanalyse der Aufkommens-, Beschäftigungs- und Verteilungswirkungen für Österreich

  • Paul Eckerstorfer
  • Viktor Stein

    ()

    (Freie Universität Berlin)

  • Florian Wakolbinger

Der Beitrag analysiert die Aufkommens-, Beschäftigungs- und Verteilungswirkungen einer Reformalternative zur Entlastung von Arbeitseinkommen und zur Verbesserung der Effizienz des Steuersystems auf der Basis eines Mikrosimulationsmodells. Die Reformalternative beinhaltet einen Ausgleich der „kalten Progression“, eine Reduktion der Grenzsteuersätze und eine Steuervereinfachung bei gleichzeitiger Verbreiterung der Steuerbasis, eine Reform der Grundsicherung sowie verbesserte Arbeitsanreize im unteren Einkommensbereich. Die analysierte Reformalternative wäre trotz zu erwartender positiver Beschäftigungseffekte und nur geringer Umverteilungseffekte mit erheblichen fiskalischen Kosten verbunden. Auf der Basis der ersten Erhebung zur Vermögenslage österreichischer Haushalte, dem Household Finance and Consumption Survey (HFCS) wird unter Vernachlässigung möglicher Ausweichreaktionen und zu erwartender Verteilungseffekte gezeigt, in welchem Umfang die fiskalischen Kosten der Reform durch alternative Vermögenssteuermodelle ausgeglichen werden könnten. Als Alternative zu einer Vermögenssteuer werden auch Möglichkeiten der Gegenfinanzierung durch Einsparungen bei den Staatsausgaben dargestellt.

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File URL: http://www.econ.jku.at/papers/2013/wp1314.pdf
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Paper provided by Department of Economics, Johannes Kepler University Linz, Austria in its series Economics working papers with number 2013-14.

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Length: 36 pages
Date of creation: Oct 2013
Date of revision:
Handle: RePEc:jku:econwp:2013_14
Contact details of provider: Fax: +43 732-2468-8238
Web page: http://www.econ.jku.at/

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