WIFO-Monatsberichte, issue 5/2015
Stefan Schiman, World Trade Weak Again at Start of 2015 • Josef Baumgartner, Margit Schratzenstaller, Editorial • Margit Schratzenstaller, Tax Reform of 2015-16 – Measures and Overall Assessment • Silvia Rocha-Akis, Distributional Effects of the Tax Reform of 2015-16 • Josef Baumgartner, Serguei Kaniovski, Tax Reform of 2015-16 – Macroeconomic Effects up to 2019 • Gerhard Streicher, Using the FIDELIO Model to Estimate the Effects of the Tax Reform 2015-16 on Net Output • Viktor Steiner, Florian Wakolbinger, Tax Reform 2015-16 and Bracket Creep 2010-2019. A Microsimulation Analysis for Austria • Simon Loretz, Share of the Cold Progression in the Overall Progression of the Austrian Personal Income Tax • Anton Rainer, Bracket Creep and its Effect on Tax Receipts Since 2000 • Michael Christl, Dénes Kucsera, Will the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep? • Paul Eckerstorfer, Friedrich Sindermann, Measuring the Effects of Bracket Creep Since the 2009 Tax Reform. A Comment • Peter Brandner, Notes on Bracket Creep and How to Compute It