{"id":108379,"date":"2024-01-22T15:31:52","date_gmt":"2024-01-22T14:31:52","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/108379\/"},"modified":"2024-11-07T03:27:07","modified_gmt":"2024-11-07T02:27:07","slug":"selbstfinanzierung-der-steuerreform-2004-05","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/108379\/","title":{"rendered":"Selbstfinanzierung der Steuerreform 2004\/05"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-108379","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Die Simulation der f\u00fcr die Jahre 2004 bis 2008 zu erwartenden Selbstfinanzierungseffekte der Steuerreform 2004\/05 mit dem WIFO-Makromodell ergibt, dass sich die Steuerreform in einem relativ geringen Umfang selbst finanziert: Im Jahr 2008 wird der Selbstfinanzierungsgrad (definiert als Relation zwischen den durch die Steuersenkung induzierten zus\u00e4tzlichen Steuereinnahmen und den aus einer statischen Perspektive prognostizierten Steuermindereinnahmen) insgesamt knapp 15% erreichen. Durchschnittlich betr\u00e4gt er im Zeitraum 2005 bis 2008 knapp 13%. Die durch die Steuersenkung bedingten Einbu\u00dfen an Transfers des Bundes an die L\u00e4nder werden im Durchschnitt zu gut 3% durch zus\u00e4tzliche abgabenabh\u00e4ngige Transfers ausgeglichen. \u00dcber den Zeitraum 2004 bis 2008 sind daher alle Gebietsk\u00f6rperschaften in betr\u00e4chtlichem Ausma\u00df von den Steuerausf\u00e4llen in Folge der Steuerreform 2004\/05 betroffen. Am h\u00f6chsten ist der Effekt auf Gemeindeebene, am niedrigsten auf L\u00e4nderebene.","onlinedate":"2004-05-06 02:00:00","lang":"German","publication_series":"","publication_date":"20040501","publication_date_year":"","publication_date_full":false,"publication_num_pages":"28","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":318793,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[3641,3830],"persons_data":"[{\"personId\":3641,\"personName\":\"Serguei Kaniovski\",\"organisationNames\":[]},{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[108382],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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