{"id":109319,"date":"2024-01-22T16:11:23","date_gmt":"2024-01-22T15:11:23","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/109319\/"},"modified":"2024-11-07T03:34:42","modified_gmt":"2024-11-07T02:34:42","slug":"budget-proposal-for-2005-tax-reform-causes-high-public-deficit","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/","title":{"rendered":"Budget Proposal for 2005: Tax Reform Causes High Public Deficit"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-109319","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The 2004-05 tax reform and the after-effects of the stimulus packages, which were introduced as a counter-measure to the weak economic growth during the past three years, will increase the overall budget deficit to 1.9 percent of GDP in 2005. Transfer expenditures will gain in weight again. The tax reform will alleviate the tax burden on the mass income, decrease federal tax revenues, and increase the importance of indirect taxes. Due to the divestment strategy pursued in the last years, the share of off-budget institutions in overall public investment, employment, and debt is rising over time. The 2005 budget proposal for the first time provides for first steps of a gender-sensitive analysis of the federal budget.","onlinedate":"2005-01-28 01:00:00","lang":"English","publication_series":"","publication_date":"20050101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"federal budget; budget policy; public budget; public deficit; revenues; expenditures; taxes; public debt; Austria\"]","jelcodes":"[]","related_publications":"[]","pdf":320979,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"10","monthly_report_pages":"23-39","monthly_report_pages_sort":"23","issue":"1","journal":"Austrian Economic Quarterly","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[183747],"research_groups":[3500],"collaboration":"","persons":[3830],"persons_data":"[{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Schratzenstaller, M.<\\\/span> (2005). <span>Budget Proposal for 2005: Tax Reform Causes High Public Deficit<\\\/span>. <span><em>Austrian Economic Quarterly<\\\/em><\\\/span>, <em>10<\\\/em>(1), 23-39. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/25431\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/25431<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Schratzenstaller M<\\\/span>. <span class=\\\"title\\\"><span>Budget Proposal for 2005: Tax Reform Causes High Public Deficit<\\\/span><\\\/span>. <span>Austrian Economic Quarterly<\\\/span>. 2005 Jan;10(1):23-39.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{f4a395084c804a6c9c15dc1ff4b33687,<\\\/div><div>  title    = \\\"Budget Proposal for 2005: Tax Reform Causes High Public Deficit\\\",<\\\/div><div>  abstract = \\\"The 2004-05 tax reform and the after-effects of the stimulus packages, which were introduced as a counter-measure to the weak economic growth during the past three years, will increase the overall budget deficit to 1.9 percent of GDP in 2005. Transfer expenditures will gain in weight again. The tax reform will alleviate the tax burden on the mass income, decrease federal tax revenues, and increase the importance of indirect taxes. Due to the divestment strategy pursued in the last years, the share of off-budget institutions in overall public investment, employment, and debt is rising over time. The 2005 budget proposal for the first time provides for first steps of a gender-sensitive analysis of the federal budget.\\\",<\\\/div><div>  keywords = \\\"federal budget; budget policy; public budget; public deficit; revenues; expenditures; taxes; public debt; Austria, federal budget; budget policy; public budget; public deficit; revenues; expenditures; taxes; public debt; Austria\\\",<\\\/div><div>  author   = \\\"Margit Schratzenstaller\\\",<\\\/div><div>  note     = \\\"Budget Proposal for 2005\\\",<\\\/div><div>  year     = \\\"2005\\\",<\\\/div><div>  month    = jan,<\\\/div><div>  language = \\\"English\\\",<\\\/div><div>  volume   = \\\"10\\\",<\\\/div><div>  pages    = \\\"23--39\\\",<\\\/div><div>  journal  = \\\"Austrian Economic Quarterly\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_contributiontoperiodical rendering_ris rendering_contributiontoperiodical_ris\\\"><p>TY  - GEN<\\\/p><p>T1  - Budget Proposal for 2005: Tax Reform Causes High Public Deficit<\\\/p><p>AU  - Schratzenstaller, Margit<\\\/p><p>N1  - Budget Proposal for 2005<\\\/p><p>PY  - 2005\\\/1<\\\/p><p>Y1  - 2005\\\/1<\\\/p><p>N2  - The 2004-05 tax reform and the after-effects of the stimulus packages, which were introduced as a counter-measure to the weak economic growth during the past three years, will increase the overall budget deficit to 1.9 percent of GDP in 2005. Transfer expenditures will gain in weight again. The tax reform will alleviate the tax burden on the mass income, decrease federal tax revenues, and increase the importance of indirect taxes. Due to the divestment strategy pursued in the last years, the share of off-budget institutions in overall public investment, employment, and debt is rising over time. The 2005 budget proposal for the first time provides for first steps of a gender-sensitive analysis of the federal budget.<\\\/p><p>AB  - The 2004-05 tax reform and the after-effects of the stimulus packages, which were introduced as a counter-measure to the weak economic growth during the past three years, will increase the overall budget deficit to 1.9 percent of GDP in 2005. Transfer expenditures will gain in weight again. The tax reform will alleviate the tax burden on the mass income, decrease federal tax revenues, and increase the importance of indirect taxes. Due to the divestment strategy pursued in the last years, the share of off-budget institutions in overall public investment, employment, and debt is rising over time. The 2005 budget proposal for the first time provides for first steps of a gender-sensitive analysis of the federal budget.<\\\/p><p>KW  - federal budget; budget policy; public budget; public deficit; revenues; expenditures; taxes; public debt; Austria<\\\/p><p>KW  - federal budget; budget policy; public budget; public deficit; revenues; expenditures; taxes; public debt; Austria<\\\/p><p>M3  - WIFO series<\\\/p><p>VL  - 10<\\\/p><p>SP  - 23<\\\/p><p>EP  - 39<\\\/p><p>JO  - Austrian Economic Quarterly<\\\/p><p>JF  - Austrian Economic Quarterly<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","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 v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Budget Proposal for 2005: Tax Reform Causes High Public Deficit - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget Proposal for 2005: Tax Reform Causes High Public Deficit\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-07T02:34:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/109319\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/109319\\\/\",\"name\":\"Budget Proposal for 2005: Tax Reform Causes High Public Deficit - WIFO\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#website\"},\"datePublished\":\"2024-01-22T15:11:23+00:00\",\"dateModified\":\"2024-11-07T02:34:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/109319\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/109319\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/109319\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Budget Proposal for 2005: Tax Reform Causes High Public Deficit\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\",\"name\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#organization\"},\"alternateName\":\"WIFO\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#organization\",\"name\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\",\"alternateName\":\"WIFO\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/WIFO_kurz_rechts-2-1920x412.jpg\",\"contentUrl\":\"https:\\\/\\\/www.wifo.ac.at\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/WIFO_kurz_rechts-2-1920x412.jpg\",\"width\":2000,\"height\":429,\"caption\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\"},\"image\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/WIFOat\\\/\",\"https:\\\/\\\/x.com\\\/WIFOat\",\"https:\\\/\\\/linkedin.com\\\/company\\\/wifoat\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@WIFO_at\"],\"description\":\"Das WIFO, 1927 von Friedrich August von Hayek und Ludwig von Mises zur Konjunkturanalyse gegr\u00fcndet, ist heute das f\u00fchrende Institut f\u00fcr angewandte empirische Wirtschaftsforschung in \u00d6sterreich mit starkem Engagement auf europ\u00e4ischer Ebene.\",\"email\":\"office@wifo.ac.at\",\"telephone\":\"+43 1 798 26 01 \u2013 0\",\"legalName\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\",\"foundingDate\":\"1927-01-02\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"51\",\"maxValue\":\"200\"},\"publishingPrinciples\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/mission-und-strategie\\\/\",\"ownershipFundingInfo\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/organisation\\\/\",\"actionableFeedbackPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/aktuelles\\\/presse\\\/\",\"correctionsPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/kontakt\\\/\",\"ethicsPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/evidenzbasierung-transparenz-und-unabhaengigkeit\\\/\",\"diversityPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/gleichstellung\\\/\",\"diversityStaffingReport\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/gleichstellung\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Budget Proposal for 2005: Tax Reform Causes High Public Deficit - WIFO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/","og_locale":"en_US","og_type":"article","og_title":"Budget Proposal for 2005: Tax Reform Causes High Public Deficit","og_url":"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/","og_site_name":"WIFO","article_publisher":"https:\/\/www.facebook.com\/WIFOat\/","article_modified_time":"2024-11-07T02:34:42+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@WIFOat","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/","url":"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/","name":"Budget Proposal for 2005: Tax Reform Causes High Public Deficit - WIFO","isPartOf":{"@id":"https:\/\/www.wifo.ac.at\/en\/#website"},"datePublished":"2024-01-22T15:11:23+00:00","dateModified":"2024-11-07T02:34:42+00:00","breadcrumb":{"@id":"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.wifo.ac.at\/en\/publication\/109319\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.wifo.ac.at\/en\/publication\/109319\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.wifo.ac.at\/en\/"},{"@type":"ListItem","position":2,"name":"Budget Proposal for 2005: Tax Reform Causes High Public Deficit"}]},{"@type":"WebSite","@id":"https:\/\/www.wifo.ac.at\/en\/#website","url":"https:\/\/www.wifo.ac.at\/en\/","name":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung","description":"","publisher":{"@id":"https:\/\/www.wifo.ac.at\/en\/#organization"},"alternateName":"WIFO","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.wifo.ac.at\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.wifo.ac.at\/en\/#organization","name":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung","alternateName":"WIFO","url":"https:\/\/www.wifo.ac.at\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.wifo.ac.at\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO_kurz_rechts-2-1920x412.jpg","contentUrl":"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO_kurz_rechts-2-1920x412.jpg","width":2000,"height":429,"caption":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung"},"image":{"@id":"https:\/\/www.wifo.ac.at\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/WIFOat\/","https:\/\/x.com\/WIFOat","https:\/\/linkedin.com\/company\/wifoat\/","https:\/\/www.youtube.com\/@WIFO_at"],"description":"Das WIFO, 1927 von Friedrich August von Hayek und Ludwig von Mises zur Konjunkturanalyse gegr\u00fcndet, ist heute das f\u00fchrende Institut f\u00fcr angewandte empirische Wirtschaftsforschung in \u00d6sterreich mit starkem Engagement auf europ\u00e4ischer Ebene.","email":"office@wifo.ac.at","telephone":"+43 1 798 26 01 \u2013 0","legalName":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung","foundingDate":"1927-01-02","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"51","maxValue":"200"},"publishingPrinciples":"https:\/\/www.wifo.ac.at\/institut\/mission-und-strategie\/","ownershipFundingInfo":"https:\/\/www.wifo.ac.at\/institut\/organisation\/","actionableFeedbackPolicy":"https:\/\/www.wifo.ac.at\/aktuelles\/presse\/","correctionsPolicy":"https:\/\/www.wifo.ac.at\/institut\/kontakt\/","ethicsPolicy":"https:\/\/www.wifo.ac.at\/institut\/evidenzbasierung-transparenz-und-unabhaengigkeit\/","diversityPolicy":"https:\/\/www.wifo.ac.at\/institut\/gleichstellung\/","diversityStaffingReport":"https:\/\/www.wifo.ac.at\/institut\/gleichstellung\/"}]}},"_links":{"self":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/109319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/types\/publication"}],"version-history":[{"count":3,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/109319\/revisions"}],"predecessor-version":[{"id":320971,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/109319\/revisions\/320971"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/person\/3830"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/research_group\/3500"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication_type\/183747"}],"wp:attachment":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/media?parent=109319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}