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WIFO-Publikationen und Projektberichte(191 Treffer)

Margit Schratzenstaller, Vielfältige Herausforderungen für die Budgetpolitik. Bundesfinanzrahmen 2017 bis 2020 und Bundesvoranschlag 2017

WIFO-Monatsberichte, 2017, 90(1), S.37-50
Demographische Entwicklungen, die Notwendigkeit des Ausbaus von Zukunftsbereichen, Sonderfaktoren wie die Steuerreform 2015/16, die aktuelle Flüchtlingsmigration und – wenn auch in deutlich geringerem Ausmaß als in den Vorjahren – die Bankenhilfen sowie nicht zuletzt die Notwendigkeit, die u. a. krisenbedingt stark erhöhte Schuldenquote zu senken, stellen die Budgetpolitik vor große Herausforderungen. Das gesamtstaatliche Maastricht-Defizit geht 2017 auf –1,2% des BIP zurück, das strukturelle Defizit steigt auf –0,9% des BIP. Die Schuldenquote sinkt ab 2016 wieder, von 83,2% des BIP geht sie bis 2020 auf 76,6% zurück. Die Bankenhilfen erhöhten den Schuldenstand Ende 2016 um 11,3% des BIP.

Margit Schratzenstaller (WIFO), Stefan Bach (DIW Berlin), Michael Arnold, Anselm Mattes (DIW Econ), Die Wertschöpfungsabgabe als alternatives Instrument zur Finanzierung der sozialen Sicherung aus österreichischer Perspektive

WIFO-Monatsberichte, 2016, 89(10), S.747-759
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.
Online seit: 27.10.2016 0:00

Margit Schratzenstaller, Alexander Krenek (WIFO), Sustainability-oriented EU Taxes:The Example of a European Carbon-based Flight Ticket Tax

Taxing the aviation sector at the EU level and using the resulting revenues to reduce member countries' contributions to finance the EU budget presents itself as a huge opportunity not only to decrease carbon emissions effectively, but also to reform the EU system of own resources. The aviation sector is a small but fast growing emitter of carbon dioxide. The failed attempts of several EU countries to introduce a flight ticket tax and the pressure on those EU countries still levying such a tax clearly demonstrate the limits of national aviation taxation. Assigning any kind of taxes on flight tickets to the EU level would greatly reduce the tax enforcement problems inherent to mobile tax bases and put a stop to harmful tax competition between EU countries. A double dividend, consisting of a reduction of CO2 emissions on the one side and a boost for the economy on the other side, is a likely scenario if additional tax revenues are spent in the right way. Therefore, in this paper it is proposed that all revenues from a European carbon-based ticket tax should be used to reduce contributions of member countries to the EU budget. This would allow national governments to reduce taxes more harmful for growth and employment, in particular the high tax burden on labour. Given the current political and legal situation a European carbon-based ticket tax has better chances of implementation compared to a tax on aviation fuel and is therefore a financial instrument which could foster sustainable growth in the very near future. The paper estimates the expected revenue from implementing a carbon-based flight ticket tax at the EU level and revenue distribution across EU countries. In particular, we propose that every passenger departing from an airport within the EU and every passenger arriving from outside the EU at an EU-based airport is subjected to this new carbon tax which is calculated individually for every route flown. The paper uses a new and very exact data set, which (depending on the country) assigns to approximately 75 to 90 percent of the respective intra and extra EU routes flown in the year 2014 the corresponding carbon dioxide emissions per passenger (using the ICAO methodology). Based on the demand elasticities provided by IATA (2007), we are thus able to exactly calculate the tax revenues per passenger per route that could have been generated in 2014 by introducing a carbon-based flight ticket tax in the EU.
Studie von: Umeå universitet – Österreichisches Institut für Wirtschaftsforschung – Linköpings universitet – Stiftelsen Handelshøyskolen – Copenhagen Business School – King's College London – University of Exeter – National University of Ireland, Galway – Mendelova univerzita v Brně – Queen's University of Kingston – Fundação Getulio Vargas
Auftraggeber: Europäische Kommission

Margit Schratzenstaller, Alexander Krenek (WIFO), Danuše Nerudová, Marian Dobranschi (MUAF), EU Taxes as Genuine Own Resource to Finance the EU Budget – Pros, Cons and Sustainability-oriented Criteria to Evaluate Potential Tax Candidates

EU taxes play a key role in political and economic discussions about the future of the EU's own resource system, and their desirability can vary accordingly. It is therefore essential to clearly articulate the goals which are to be achieved by the introduction of this new financing tool. This paper provides a critical overview of advantages and disadvantages of EU taxes. Reviewing the conventional fiscal federalism and political economy literature on this topic it can be concluded that there is no obvious (overall) case for funding the EU budget with EU taxes rather than with contributions by member countries which currently make up for the lion's share of EU own resources. There are, however, some specific issues arising from a sustainability perspective, which could be addressed with the introduction of EU taxes. Departing from a comprehensive concept of sustainability, which is based on the economic, the social, the environmental and the cultural and institutional pillar of sustainability, the paper reviews sustainability gaps in taxation in the EU. EU taxes if designed accordingly may be suitable instruments to reduce these sustainability gaps. The paper also develops criteria based on the four dimensions of sustainability that may be used in a next step to evaluate potential candidates for EU taxes.
Auftraggeber: Europäische Kommission
Studie von: Umeå universitet – Österreichisches Institut für Wirtschaftsforschung – Linköpings universitet – Stiftelsen Handelshøyskolen – Copenhagen Business School – King's College London – University of Exeter – National University of Ireland, Galway – Mendelova univerzita v Brně – Queen's University of Kingston – Fundação Getulio Vargas

Margit Schratzenstaller, Technik und Kriterien für eine Stärkung der Steuerautonomie der österreichischen Bundesländer

WIFO-Monatsberichte, 2016, 89(6), S.411-422
Eine Reihe von Argumenten spricht für eine Stärkung der Steuerautonomie der österreichischen Bundesländer. Diese kann unterschiedliche Steuern betreffen und unterschiedliche Formen annehmen, die jeweils mit unterschiedlichen Verteilungswirkungen, aber auch möglichen unerwünschten Effekten einhergehen können. Zur Beurteilung der Eignung einzelner Optionen als ländereigene Steuern werden eine Reihe von Kriterien herausgearbeitet, die für eine erste grobe Einschätzung hilfreich sind, aber jedenfalls durch vertiefte Analysen zu ergänzen wären.
Online seit: 28.06.2016 0:00

Hans Pitlik, Michael Klien, Margit Schratzenstaller, Steuerautonomie der österreichischen Bundesländer. Editorial

WIFO-Monatsberichte, 2016, 89(6), S.409-410
Das vorliegende Schwerpunktheft der WIFO-Monatsberichte befasst sich mit Optionen und potentiellen Effekten einer Ausweitung der Steuerautonomie der Bundesländer.
Online seit: 28.06.2016 0:00

Margit Schratzenstaller, Fiscal Policy Facing Major Challenges with Tax Reform, Need for Growth-Enhancing Investment and Consolidation Targets. Federal Fiscal Framework 2016-2019 and Draft Federal Budget 2016

WIFO Bulletin, 2016, 21(2), S.12-29
Short- and medium-term fiscal planning is largely shaped by the tax reform 2015-16 which significantly lowers the burden of wage and assessed income tax as from 2016. Counter-financing the tax cuts via increases in other taxes and spending restraint on the part of the federal government and the Länder is one of the imminent challenges for fiscal policy. Uncertainty relates notably to the question whether the anticipated sizeable revenue gains from the fight against tax fraud and social security abuse will actually accrue in the short term. Further uncertainty surrounds the scope of further support for banks in distress and of current spending required for refugees and the unabated rise in unemployment. Efficiency-enhancing reform in public administration shall create the budgetary margin for a reinforcement of spending on forward-looking investment. Further reform steps are necessary to render the tax system more growth- and employment-friendly and socially equitable, and to foster its inherent environmental incentives.
Online seit: 24.02.2016 0:00

Josef Baumgartner, Serguei Kaniovski, Hans Pitlik, Margit Schratzenstaller, Moderate Growth with High Unemployment. Medium-term Forecast for the Austrian Economy until 2020

WIFO Bulletin, 2015, 20(27), S.303-319
Following a period of sluggish activity from 2012 to 2015 (+0.5 percent p.a.), the Austrian economy is expected to grow moderately at an annual average of 1.5 percent over the next five years. Investment will lack momentum, and the external contribution to GDP growth will be smaller than prior to the financial market crisis and the recession. Private consumption, receiving stimulus from higher disposable income as a result of the income tax reform, is projected to gain 1.3 percent p.a. from 2016 to 2020, after +0.5 percent p.a. between 2011 and 2015. While the pace of economic growth will allow the number of jobs to increase by an average 1 percent p.a. over the forecast horizon, unemployment will nevertheless keep rising until 2018, due to the growth of labour supply (domestic and foreign) outpacing demand. The unemployment rate will peak at 9.9 percent of the dependent labour force (national definition), before abating to 9.4 percent towards the end of the forecast period. Inflation pressure stays low over the medium term, at an annual rate of 1.8 percent, and its differential vis-à-vis the euro area is expected to narrow. On the basis of the underlying assumptions on the profile of the business cycle and the policy settings, a balanced government budget (both in nominal/Maastricht and in structural terms) will only be reached at the end of the projection period.
Online seit: 22.12.2015 0:00