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Weitere Publikationen der WIFO-Mitarbeiterinnen und -Mitarbeiter

Die umfangreiche Publikationstätigkeit der Mitarbeiterinnen und Mitarbeiter des WIFO dokumentiert die enge Vernetzung mit der internationalen Scientific Community.

Weitere Publikationen: Margit Schratzenstaller-Altzinger(85 Treffer)

Margit Schratzenstaller, Atanas Pekanov, Mehr Pragmatismus, weniger Dogmatismus. Der schwierige, aber nötige Weg zur Vollendung der Wirtschafts- und Währungsunion

Das Ende Mai 2017 erschienene Reflexionspapier der Europäischen Kommission zur Vertiefung der Europäischen Wirtschafts- und Währungsunion anerkennt klar die Notwendigkeit weiterer Reformen und einer Vertiefung der Integration, um die WWU zu stärken und krisenfester zu machen. Der Bericht bietet sowohl kurzfristige, bis 2019 umzusetzende Empfehlungen, die auf eine Verbesserung der bestehenden Elemente der WWU abzielen, als auch fundamentale langfristige Überlegungen zur Eurozonen-Architektur. Am umstrittensten ist wohl der Vorschlag einer künftigen makroökonomischen Stabilisierungsfunktion für die Eurozone. Eine Verlagerung stabilisierungspolitischer Aufgaben auf die Ebene der Eurozone würde eine Eurozonen-weite wirtschaftspolitische Perspektive – ähnlich der geldpolitischen Rolle der EZB – stärken und nationalstaatliche Interessen und Aspekte in den Hintergrund drängen. Der vorsichtige Vorschlag der Europäischen Kommission eines "Finanzministeriums" für die Eurozone erscheint durchaus diskussionswürdig. Ein/e Eurozonen-Finanzminister/in müsste allerdings deutlich mehr demokratische Rechenschaftspflicht haben. Die Überlegungen der Europäischen Kommission wären zu ergänzen um konkrete Optionen zur Einführung nachhaltigkeitsorientierter steuerbasierter Finanzierungsquellen für ein Eurozonen-Budget. Auch sind sie zu verzahnen mit der sich derzeit herausbildenden europäischen Säule sozialer Rechte.
 

Alexander Krenek, Margit Schratzenstaller, Sustainability-oriented Future EU Funding: A European Net Wealth Tax

FairTax Working Paper Series, 2017, (10), 44 Seiten, http://umu.diva-portal.org/smash/get/diva2:1112261/FULLTEXT01.pdf
The increase of wealth inequality in many EU countries has spurred interest in wealth taxation. While taxes on wealth for a long time have played only a marginal role in the public finance and taxation literature, in the more recent literature a variety of arguments are brought forward in favour of (higher) wealth taxation. Most of these arguments directly or indirectly refer to the potential of wealth taxes to contribute to various dimensions of sustainability, in particular to economic, social, and/or institutional/cultural sustainability. Tax competition has led to an almost complete disappearance of recurrent taxes on personal or corporate net wealth in Europe. EU-wide implementation of a net wealth tax based on harmonised tax provisions may serve as a first step in a longer-term oriented move of the stepwise expansion of net wealth taxes on a global scale. By dealing with non- and under-reporting in the Household and Consumption Survey (HFCS) data set provided by the European Central Bank, we are able to estimate the wealth distribution within 20 EU countries. Applying a progressive household-based tax schedule with a tax rate of 1 percent for net wealth above 1 million € and 1.5 percent for net wealth above 5 million € on these adjusted wealth distributions yields potential tax revenues of 156 billion €, taking into account the behavioural responses of individuals triggered by net wealth taxation. Given the positive sustainability properties of a net wealth tax with regard to economic efficiency and social inclusion, a European net wealth tax offers itself as an interesting candidate for sustainability-oriented tax-based own resources to finance the EU budget.
 

Danuše Nerudová, Margit Schratzenstaller, Veronika Solilová, The Financial Transactions Tax as Tax-based Own Resource for the EU Budget

A broad based financial transactions tax presents itself as a suitable instrument to simultaneously raise revenues and curb highly speculative and potentially destabilising short-term financial transactions. The introduction of an FTT within Enhanced Cooperation in the EU may serve as a pilot, representing the first step towards an EU-wide implementation. Under a Brexit scenario, an FTT introduced by a "Coalition of the Willing" including 10 EU countries could yield 4 to 33 billion €. The FTT is an interesting option for tax-based own resources partially substituting current own resources to finance the EU budget, allowing EU member countries to cut their national contributions to the EU budget and thus creating budgetary space to cut national taxes more harmful for growth and employment (in particular the high taxes on labour).
 

Fanny Dellinger, Margit Schratzenstaller, Sustainability-oriented Future EU Funding: A European Nuclear Power Tax

FairTax Working Paper Series, 2017, (9), 38 Seiten, http://umu.diva-portal.org/smash/get/diva2:1094210/FULLTEXT01.pdf
Nuclear power plays an important role in Europe's energy mix today. Considering the manifold environmental and health hazards related to all phases of nuclear power production which may cause considerable negative externalities it is remarkable that the whole issue of using taxes as instruments to internalise the externalities associated with nuclear power is completely neglected in the literature. The paper provides a rationale for taxing nuclear power which is based on an analysis of its social costs and of potential windfall profits for the nuclear industry generated by EU policies. After giving an overview over existing nuclear taxes in the nuclear power-generating EU countries, we elaborate the case for channelling revenues from a nuclear power tax into the EU budget as sustainability-oriented tax-based own resource replacing a part of national contributions within a fiscally neutral approach to reform the current system of own resources. Finally, the potential revenues from an EU-wide nuclear power tax are estimated.
 

Michael Klien, Margit Schratzenstaller, Hans Pitlik, Einstieg in eine substantielle Stärkung der Abgabenautonomie?, in: Finanzausgleich 2017: Ein Handbuch

Öffentliches Management und Finanzwirtschaft, 2017, (19), 619 Seiten, http://www.nwv.at/oekonomie/1265_finanzausgleich_2017/
 

Åsa Gunnarsson, Margit Schratzenstaller, Ulrike Spangenberg, Gender equality and taxation in the European Union

This study provides an overview over gender aspects in taxation at member country and EU level. After an outline of gender gaps in socioeconomic realities across member countries, relevant for taxation, the implementation of gender aspects at EU and member country level and the existing legal approaches and obligations are reviewed critically. Research results on gender-disaggregated effects are presented for the taxation of personal income, corporations and business income, property, and consumption. Finally, the study presents recommendations on how to improve gender equality in taxation.
 
Herausgeber: Europäisches Parlament, Generaldirektion für Interne Politikbereiche der Union, Direktion A – Wirtschafts- und Wissenschaftspolitik

Margit Schratzenstaller, Alexander Krenek, Danuše Nerudová, Marian Dobranschi, EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey

Jahrbücher für Nationalökonomie und Statistik, 2017, (3), S.163-189, https://www.degruyter.com/downloadpdf/j/jbnst.2017.237.issue-3/jbnst-2017-1106/jbnst-2017-1106.pdf
EU taxes play a key role in political and economic discussions about the future of the EU 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 review of prosand cons of EU taxes put forward in the literature. Reviewing the conventional fiscal federalism and political economy literature on this topic it can be concluded that there is no convincing (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/institutional pillar of sustainability, the paper identifies existing sustainability gaps in taxation in the EU. EU taxes if designed accordingly may be suitable instruments to reduce these sustainability gaps and thus to strengthen sustainability-orientation of taxation in the EU.
 

Katja Rietzler, Clemens Fuest, Björn Kauder, Niklas Potrafke, Stefan Bach, Philipp Breidenbach, Roland Döhrn, Christoph M. Schmidt, Margit Schratzenstaller, Wie sollte das Steuersystem in Deutschland reformiert werden?, in: Zeitgespräch

Seit langem hat es keine umfassende Reform im deutschen Steuersystem gegeben. Vor der Bundestagswahl und angesichts deutlicher und wohl auch längerfristiger gesamtstaatlicher Überschüsse werden zunehmend Vorschläge zur Entlastung der Steuerzahler gemacht. Dabei sind viele Aspekte zu berücksichtigen: beispielsweise die Frage, welche Einkommensgruppe entlastet werden sollte und welche tatsächlich durch die Vorschläge entlastet würde. Im Wesentlichen beziehen sich die Reformvorschläge auf die Einkommensteuer. Es müssen aber auch die Sozialabgaben und andere Steuerarten wie die Körperschaft-, Vermögen- und Erbschaftsteuer sowie die Energiesteuern in den Blick genommen werden.
 
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