Die Steuerreform 2000 bringt – zusammen mit dem "Familienpaket" – für private Haushalte und Unternehmen mittelfristig eine
Entlastung im Ausmaß von 32,5 Mrd. S. 17 Mrd. S resultieren aus dem Ausfall an Lohn- und Einkommensteuereinnahmen durch die
Reform des Einkommensteuertarifs, 12 Mrd. S aus zusätzlichen Transfers an die Familien ("Familienpaket") und 3,5 Mrd. S aus
sonstigen Maßnahmen zur Förderung von Wirtschaftsstandort und Beschäftigung. Gemessen am Bruttoinlandsprodukt ist diese Steuerreform
umfangreicher als jene von 1988 und 1994. Ihre Hauptimpulse gehen vom privaten Konsum aus. Insgesamt resultiert die Reform
in einem mittelfristigen Anstieg des realen BIP von 0,4% kumuliert bis 2005.
Keywords:Gesamtwirtschaftliche Auswirkungen der Steuerreform 2000; Macroeconomic Effects of the Year-2000 Tax Reform
Forschungsbereich:Makroökonomie und öffentliche Finanzen
Sprache:Deutsch
Macroeconomic Effects of the Year-2000 Tax Reform
The year-2000 tax reform – together with the package of family-related measures – will result in medium-term income gains
for private households and enterprises of ATS 32.5 billion. ATS 17 billion are accounted for by wage and income tax reductions
due to the reform of the income-tax rates, ATS 12 billion by transfer payments to families ("family package"), and ATS 3.5
billion by other measures taken to increase the attractiveness of Austria as an industrial location and to create employment.
Relative to the gross domestic product, this tax reform is more comprehensive than the previous ones implemented in 1988 and
1994. The main emphasis of the reform is on easing the tax burden on private households. Consumer demand will increase by
a cumulative 1.8 percent in real terms by 2005. With direct incentives for investors being extremely modest, investments are
expected to grow by no more than 0.6 percent on a medium-term basis. Higher domestic demand, which also results in higher
imports, will generate a cumulative growth of real GDP of 0.4 percent by 2005. Hence, the labour market can absorb another
9,300 employees. Price increases will be insignificant at 0.2 percent. The current-account and public deficits (net lending)
will increase by 0.5 percent and 0.7 percent of GDP, respectively.