{"id":122408,"date":"2024-01-23T07:50:58","date_gmt":"2024-01-23T06:50:58","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/122408\/"},"modified":"2024-11-14T13:01:40","modified_gmt":"2024-11-14T12:01:40","slug":"gleicht-die-steuerreform-2015-16-die-kumulierte-wirkung-der-kalten-progression-aus","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/122408\/","title":{"rendered":"Will the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep?"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-122408","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The additional burden borne by the payers of wage taxes through bracket creep is estimated to equal \u20ac 2.87 billion in 2015; across the period between the tax reform of 2009 and that of 2016 it would total \u20ac 10.77 billion. The tax relief provided by the tax reform of 2016 will thus overcompensate the effect of bracket creep in 2016, but not the overall effect accumulated between 2009 and 2015.","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\",\"Lohnsteuer\",\"Steuerreform\"]","jelcodes":"[]","related_publications":"[]","pdf":414406,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"88","monthly_report_pages":"447-453","monthly_report_pages_sort":"447","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":[13919,13921],"persons_data":"[{\"personId\":13919,\"personName\":\"Michael Christl\",\"organisationNames\":[]},{\"personId\":13921,\"personName\":\"D\u00e9nes Kucsera\",\"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\":\"
Christl, M., & Kucsera, D. (2015). Gleicht die Steuerreform 2015\\\/16 die kumulierte Wirkung der kalten Progression aus?<\\\/span> WIFO-Monatsberichte<\\\/em><\\\/span>, 88<\\\/em>(5), 447-453. https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58176<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"
Christl M, Kucsera D. Gleicht die Steuerreform 2015\\\/16 die kumulierte Wirkung der kalten Progression aus?<\\\/span><\\\/span> WIFO-Monatsberichte<\\\/span>. 2015 May;88(5):447-453.<\\\/div>\",\"bibtex\":\"
@misc{e99d23c1cd5c4ed49e65d671cc0d7f5b,<\\\/div>
title = \\\"Gleicht die Steuerreform 2015\\\/16 die kumulierte Wirkung der kalten Progression aus?\\\",<\\\/div>
abstract = \\\"Die Zusatzbelastung der Lohnsteuerpflichtigen durch die kalte Progression wird 2015 2,87 Mrd. \u20ac betragen; kumuliert {\\\\\\\"u}ber den Zeitraum zwischen den Steuerreformen 2009 und 2016 wird sie 10,77 Mrd. \u20ac erreichen. Die Entlastungen im Rahmen der Steuerreform 2015\\\/16 werden damit zwar die Wirkung der kalten Progression f{\\\\\\\"u}r das Jahr 2016 kompensieren, nicht jedoch den gesamten Effekt, der im Zeitraum von 2009 bis 2015 angefallen ist.\\\",<\\\/div>
keywords = \\\"Kalte Progression, Lohnsteuer, Steuerreform, Kalte Progression, Lohnsteuer, Steuerreform\\\",<\\\/div>
author = \\\"Michael Christl and D{\\\\'e}nes Kucsera\\\",<\\\/div>
note = \\\"Ausgleich durch die Steuerreform\\\",<\\\/div>
year = \\\"2015\\\",<\\\/div>
month = may,<\\\/div>
language = \\\"Deutsch\\\",<\\\/div>
volume = \\\"88\\\",<\\\/div>
pages = \\\"447--453\\\",<\\\/div>
journal = \\\"WIFO-Monatsberichte\\\",<\\\/div>

}<\\\/p><\\\/div>\",\"ris\":\"

TY - GEN<\\\/p>

T1 - Gleicht die Steuerreform 2015\\\/16 die kumulierte Wirkung der kalten Progression aus?<\\\/p>

AU - Christl, Michael<\\\/p>

AU - Kucsera, D\u00e9nes<\\\/p>

N1 - Ausgleich durch die Steuerreform<\\\/p>

PY - 2015\\\/5<\\\/p>

Y1 - 2015\\\/5<\\\/p>

N2 - Die Zusatzbelastung der Lohnsteuerpflichtigen durch die kalte Progression wird 2015 2,87 Mrd. \u20ac betragen; kumuliert \u00fcber den Zeitraum zwischen den Steuerreformen 2009 und 2016 wird sie 10,77 Mrd. \u20ac erreichen. Die Entlastungen im Rahmen der Steuerreform 2015\\\/16 werden damit zwar die Wirkung der kalten Progression f\u00fcr das Jahr 2016 kompensieren, nicht jedoch den gesamten Effekt, der im Zeitraum von 2009 bis 2015 angefallen ist.<\\\/p>

AB - Die Zusatzbelastung der Lohnsteuerpflichtigen durch die kalte Progression wird 2015 2,87 Mrd. \u20ac betragen; kumuliert \u00fcber den Zeitraum zwischen den Steuerreformen 2009 und 2016 wird sie 10,77 Mrd. \u20ac erreichen. Die Entlastungen im Rahmen der Steuerreform 2015\\\/16 werden damit zwar die Wirkung der kalten Progression f\u00fcr das Jahr 2016 kompensieren, nicht jedoch den gesamten Effekt, der im Zeitraum von 2009 bis 2015 angefallen ist.<\\\/p>

KW - Kalte Progression<\\\/p>

KW - Lohnsteuer<\\\/p>

KW - Steuerreform<\\\/p>

KW - Kalte Progression<\\\/p>

KW - Lohnsteuer<\\\/p>

KW - Steuerreform<\\\/p>

M3 - WIFO-Schriftenreihen<\\\/p>

VL - 88<\\\/p>

SP - 447<\\\/p>

EP - 453<\\\/p>

JO - WIFO-Monatsberichte<\\\/p>

JF - WIFO-Monatsberichte<\\\/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":"\nWill the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep? - 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\/122408\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Will the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/122408\/\" \/>\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=\"2024-11-14T12:01:40+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\\\/122408\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/122408\\\/\",\"name\":\"Will the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep? 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