{"id":122390,"date":"2024-01-23T07:50:07","date_gmt":"2024-01-23T06:50:07","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/122390\/"},"modified":"2024-11-07T05:16:23","modified_gmt":"2024-11-07T04:16:23","slug":"zur-aufkommenswirkung-der-kalten-progression-seit-2000","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/122390\/","title":{"rendered":"Bracket Creep and its Effect on Tax Receipts Since 2000"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-122390","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Bracket creep has recently been at the focus of economic and tax debates. Estimates based on the national accounts and tax statistics show that overall progression made for about \u20ac 2 billion in additional revenues from wage tax between 2009 and 2013. In other words, wage tax receipts were higher by \u20ac 2 billion in 2013 than would have been the case if receipts had grown proportionally rather than progressively. Of this sum, three quarters are due to inflation and thus the effect of bracket creep.","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":"[\"(kalte) Progression\",\"Lohn- und Einkommensteuer\",\"Steuerbelastung und Steueraufkommen\"]","jelcodes":"[]","related_publications":"[]","pdf":358090,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"88","monthly_report_pages":"439-445","monthly_report_pages_sort":"439","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":[14041],"persons_data":"[{\"personId\":14041,\"personName\":\"Anton Rainer\",\"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\\\">Rainer, A. (2015). <span>Zur Aufkommenswirkung der kalten Progression seit 2000<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>88<\\\/em>(5), 439-445. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58175\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58175<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\">Rainer A. <span class=\\\"title\\\"><span>Zur Aufkommenswirkung der kalten Progression seit 2000<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 2015 May;88(5):439-445.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{f160448919b9439aad44173e19839bde,<\\\/div><div>  title    = \\\"Zur Aufkommenswirkung der kalten Progression seit 2000\\\",<\\\/div><div>  abstract = \\\"Die kalte Progression stand in letzter Zeit h{\\\\\\\"a}ufig im Mittelpunkt der wirtschafts- und steuerpolitischen Diskussion. Wie Sch{\\\\\\\"a}tzungen auf Basis der Volkswirtschaftlichen Gesamtrechnung und der Steuerstatistiken zeigen, machte der Progressionseffekt im Lohnsteueraufkommen 2013 gegen{\\\\\\\"u}ber 2009 rund 2 Mrd. \u20ac aus. Das Lohnsteueraufkommen war somit 2013 um 2 Mrd. \u20ac h{\\\\\\\"o}her, als es ohne Progression \u2013 also bei einer proportionalen Entwicklung der Lohnsteuereinnahmen \u2013 gewesen w{\\\\\\\"a}re. Davon sind etwa drei Viertel der Inflation und somit der kalten Progression zuzurechnen.\\\",<\\\/div><div>  keywords = \\\"(kalte) Progression, Lohn- und Einkommensteuer, Steuerbelastung und Steueraufkommen, (kalte) Progression, Lohn- und Einkommensteuer, Steuerbelastung und Steueraufkommen\\\",<\\\/div><div>  author   = \\\"Anton Rainer\\\",<\\\/div><div>  note     = \\\"Mittelfristige Wirkungsanalyse\\\",<\\\/div><div>  year     = \\\"2015\\\",<\\\/div><div>  month    = may,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"88\\\",<\\\/div><div>  pages    = \\\"439--445\\\",<\\\/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  - Zur Aufkommenswirkung der kalten Progression seit 2000<\\\/p><p>AU  - Rainer, Anton<\\\/p><p>N1  - Mittelfristige Wirkungsanalyse<\\\/p><p>PY  - 2015\\\/5<\\\/p><p>Y1  - 2015\\\/5<\\\/p><p>N2  - Die kalte Progression stand in letzter Zeit h\u00e4ufig im Mittelpunkt der wirtschafts- und steuerpolitischen Diskussion. Wie Sch\u00e4tzungen auf Basis der Volkswirtschaftlichen Gesamtrechnung und der Steuerstatistiken zeigen, machte der Progressionseffekt im Lohnsteueraufkommen 2013 gegen\u00fcber 2009 rund 2 Mrd. \u20ac aus. Das Lohnsteueraufkommen war somit 2013 um 2 Mrd. \u20ac h\u00f6her, als es ohne Progression \u2013 also bei einer proportionalen Entwicklung der Lohnsteuereinnahmen \u2013 gewesen w\u00e4re. Davon sind etwa drei Viertel der Inflation und somit der kalten Progression zuzurechnen.<\\\/p><p>AB  - Die kalte Progression stand in letzter Zeit h\u00e4ufig im Mittelpunkt der wirtschafts- und steuerpolitischen Diskussion. Wie Sch\u00e4tzungen auf Basis der Volkswirtschaftlichen Gesamtrechnung und der Steuerstatistiken zeigen, machte der Progressionseffekt im Lohnsteueraufkommen 2013 gegen\u00fcber 2009 rund 2 Mrd. \u20ac aus. Das Lohnsteueraufkommen war somit 2013 um 2 Mrd. \u20ac h\u00f6her, als es ohne Progression \u2013 also bei einer proportionalen Entwicklung der Lohnsteuereinnahmen \u2013 gewesen w\u00e4re. Davon sind etwa drei Viertel der Inflation und somit der kalten Progression zuzurechnen.<\\\/p><p>KW  - (kalte) Progression<\\\/p><p>KW  - Lohn- und Einkommensteuer<\\\/p><p>KW  - Steuerbelastung und Steueraufkommen<\\\/p><p>KW  - (kalte) Progression<\\\/p><p>KW  - Lohn- und Einkommensteuer<\\\/p><p>KW  - Steuerbelastung und Steueraufkommen<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 88<\\\/p><p>SP  - 439<\\\/p><p>EP  - 445<\\\/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 v28.3 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Bracket Creep and its Effect on Tax Receipts Since 2000 - 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\/122390\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bracket Creep and its Effect on Tax Receipts Since 2000\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/122390\/\" \/>\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=\"2024-11-07T04:16:23+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\\\/122390\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/122390\\\/\",\"name\":\"Bracket Creep and its Effect on Tax Receipts Since 2000 - WIFO\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#website\"},\"datePublished\":\"2024-01-23T06:50:07+00:00\",\"dateModified\":\"2024-11-07T04:16:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/122390\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/122390\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/122390\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bracket Creep and its Effect on Tax Receipts Since 2000\"}]},{\"@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":"Bracket Creep and its Effect on Tax Receipts Since 2000 - 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\/122390\/","og_locale":"en_US","og_type":"article","og_title":"Bracket Creep and its Effect on Tax Receipts Since 2000","og_url":"https:\/\/www.wifo.ac.at\/en\/publication\/122390\/","og_site_name":"WIFO","article_publisher":"https:\/\/www.facebook.com\/WIFOat\/","article_modified_time":"2024-11-07T04:16:23+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\/122390\/","url":"https:\/\/www.wifo.ac.at\/en\/publication\/122390\/","name":"Bracket Creep and its Effect on Tax Receipts Since 2000 - WIFO","isPartOf":{"@id":"https:\/\/www.wifo.ac.at\/en\/#website"},"datePublished":"2024-01-23T06:50:07+00:00","dateModified":"2024-11-07T04:16:23+00:00","breadcrumb":{"@id":"https:\/\/www.wifo.ac.at\/en\/publication\/122390\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.wifo.ac.at\/en\/publication\/122390\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.wifo.ac.at\/en\/publication\/122390\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.wifo.ac.at\/en\/"},{"@type":"ListItem","position":2,"name":"Bracket Creep and its Effect on Tax Receipts Since 2000"}]},{"@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\/122390","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":2,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/122390\/revisions"}],"predecessor-version":[{"id":358079,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/122390\/revisions\/358079"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/external_person\/14041"},{"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\/44312"}],"wp:attachment":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/media?parent=122390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}