{"id":122372,"date":"2024-01-23T07:49:20","date_gmt":"2024-01-23T06:49:20","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/122372\/"},"modified":"2024-11-07T05:16:11","modified_gmt":"2024-11-07T04:16:11","slug":"anteil-der-kalten-progression-an-der-gesamten-lohnsteuerprogression-in-oesterreich","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/122372\/","title":{"rendered":"Share of the Cold Progression in the Overall Progression of the Austrian Personal Income Tax"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-122372","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"In recent years, revenues from personal income taxation in Austria have increased substantially. This has provoked an intense debate of the effects of cold progression. A simulation of the revenues from personal income taxation accounting for the impact of inflation for 2010-2013 shows that \u20ac 4.6 billion or about 4.1 percent of the overall revenues can be attributed to cold progression. Our analysis also suggests that, even in times of weak real wage growth, substantially less than half of the increase of tax revenues is due to cold progression.","onlinedate":"2015-06-02 12:00:00","lang":"German","publication_series":"","publication_date":"20150501","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Einkommensteuer\",\"Inflation\",\"Steuereinnahmen\",\"kalte Progression\"]","jelcodes":"[]","related_publications":"[]","pdf":358021,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"88","monthly_report_pages":"431-437","monthly_report_pages_sort":"431","issue":"5","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":"2015-06-02 12:00:00","types":[44312],"research_groups":[3500],"collaboration":"","persons":[3859],"persons_data":"[{\"personId\":3859,\"personName\":\"Simon Loretz\",\"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>Loretz, S.<\\\/span> (2015). <span>Anteil der kalten Progression an der gesamten Lohnsteuerprogression in \u00d6sterreich<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>88<\\\/em>(5), 431-437. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58174\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58174<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Loretz S<\\\/span>. <span class=\\\"title\\\"><span>Anteil der kalten Progression an der gesamten Lohnsteuerprogression in \u00d6sterreich<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 2015 May;88(5):431-437.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{89b7b88c18be4af594abb12247398873,<\\\/div><div>  title    = \\\"Anteil der kalten Progression an der gesamten Lohnsteuerprogression in {\\\\\\\"O}sterreich\\\",<\\\/div><div>  abstract = \\\"Die Einnahmen aus Lohn- und Einkommensteuer nahmen in {\\\\\\\"O}sterreich in den letzten Jahren stark zu; dies l{\\\\\\\"o}ste eine intensive Diskussion {\\\\\\\"u}ber die kalte Progression aus. Wie eine Simulation unter Ber{\\\\\\\"u}cksichtigung der Inflationswirkung zeigt, k{\\\\\\\"o}nnen im Zeitraum von 2010 bis 2013 mit 4,6 Mrd. \u20ac rund 4,1\\\\% des Lohnsteueraufkommens der kalten Progression zugeschrieben werden. Selbst in Zeiten mit schwachem Reallohnwachstum entf{\\\\\\\"a}llt deutlich weniger als die H{\\\\\\\"a}lfte des Anstieges der Steuereinnahmen auf die Wirkung der kalten Progression.\\\",<\\\/div><div>  keywords = \\\"Einkommensteuer, Inflation, Steuereinnahmen, kalte Progression, Einkommensteuer, Inflation, Steuereinnahmen, kalte Progression\\\",<\\\/div><div>  author   = \\\"Simon Loretz\\\",<\\\/div><div>  note     = \\\"Anteil an der Progression\\\",<\\\/div><div>  year     = \\\"2015\\\",<\\\/div><div>  month    = may,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"88\\\",<\\\/div><div>  pages    = \\\"431--437\\\",<\\\/div><div>  journal  = \\\"WIFO-Monatsberichte\\\",<\\\/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  - Anteil der kalten Progression an der gesamten Lohnsteuerprogression in \u00d6sterreich<\\\/p><p>AU  - Loretz, Simon<\\\/p><p>N1  - Anteil an der Progression<\\\/p><p>PY  - 2015\\\/5<\\\/p><p>Y1  - 2015\\\/5<\\\/p><p>N2  - Die Einnahmen aus Lohn- und Einkommensteuer nahmen in \u00d6sterreich in den letzten Jahren stark zu; dies l\u00f6ste eine intensive Diskussion \u00fcber die kalte Progression aus. Wie eine Simulation unter Ber\u00fccksichtigung der Inflationswirkung zeigt, k\u00f6nnen im Zeitraum von 2010 bis 2013 mit 4,6 Mrd. \u20ac rund 4,1% des Lohnsteueraufkommens der kalten Progression zugeschrieben werden. Selbst in Zeiten mit schwachem Reallohnwachstum entf\u00e4llt deutlich weniger als die H\u00e4lfte des Anstieges der Steuereinnahmen auf die Wirkung der kalten Progression.<\\\/p><p>AB  - Die Einnahmen aus Lohn- und Einkommensteuer nahmen in \u00d6sterreich in den letzten Jahren stark zu; dies l\u00f6ste eine intensive Diskussion \u00fcber die kalte Progression aus. Wie eine Simulation unter Ber\u00fccksichtigung der Inflationswirkung zeigt, k\u00f6nnen im Zeitraum von 2010 bis 2013 mit 4,6 Mrd. \u20ac rund 4,1% des Lohnsteueraufkommens der kalten Progression zugeschrieben werden. Selbst in Zeiten mit schwachem Reallohnwachstum entf\u00e4llt deutlich weniger als die H\u00e4lfte des Anstieges der Steuereinnahmen auf die Wirkung der kalten Progression.<\\\/p><p>KW  - Einkommensteuer<\\\/p><p>KW  - Inflation<\\\/p><p>KW  - Steuereinnahmen<\\\/p><p>KW  - kalte Progression<\\\/p><p>KW  - Einkommensteuer<\\\/p><p>KW  - Inflation<\\\/p><p>KW  - Steuereinnahmen<\\\/p><p>KW  - kalte Progression<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 88<\\\/p><p>SP  - 431<\\\/p><p>EP  - 437<\\\/p><p>JO  - WIFO-Monatsberichte<\\\/p><p>JF  - WIFO-Monatsberichte<\\\/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>Share of the Cold Progression in the Overall Progression of the Austrian Personal Income Tax - 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\/122372\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Share of the Cold Progression in the Overall Progression of the Austrian Personal Income Tax\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/122372\/\" \/>\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=\"2024-11-07T04:16:11+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\\\/122372\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/122372\\\/\",\"name\":\"Share of the Cold Progression in the Overall Progression of the Austrian Personal Income Tax - 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