{"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":"","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 v26.5 (Yoast SEO v26.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Will the Tax Reform of 2015-16 Offset the Cumulative Effect of Bracket Creep? 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