{"id":122444,"date":"2024-01-23T07:52:08","date_gmt":"2024-01-23T06:52:08","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/122444\/"},"modified":"2024-11-07T05:16:58","modified_gmt":"2024-11-07T04:16:58","slug":"anmerkungen-zur-kalten-progression-und-ihrer-berechnung","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/122444\/","title":{"rendered":"Notes on Bracket Creep and How to Compute It"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-122444","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Recent empirical studies for Austria which aimed to estimate the additional tax burden due to the progressivity of the personal income tax (referred to as \"bracket creep\") found a number of notable budgetary effects. Methods to estimate the bracket creep are discussed within a coherent framework. It is shown that same approaches lead to a systematic overestimation of the bracket creep. It can be expected that the tax reform will reduce the tax burden to a substantially greater extent than would have been necessary to compensate for bracket creep only.","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\",\"Steuerreform\"]","jelcodes":"[]","related_publications":"[]","pdf":358299,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"88","monthly_report_pages":"463-471","monthly_report_pages_sort":"463","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":[4063],"persons_data":"[{\"personId\":4063,\"personName\":\"Peter Brandner\",\"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>Brandner, P.<\\\/span> (2015). <span>Anmerkungen zur kalten Progression und ihrer Berechnung<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>88<\\\/em>(5), 463-471. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58178\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58178<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Brandner P<\\\/span>. <span class=\\\"title\\\"><span>Anmerkungen zur kalten Progression und ihrer Berechnung<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 2015 May;88(5):463-471.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{c43cb3edde414a65a85d68a1d9b74607,<\\\/div><div>  title    = \\\"Anmerkungen zur kalten Progression und ihrer Berechnung\\\",<\\\/div><div>  abstract = \\\"Aktuelle Studien zur inflationsbedingten zus{\\\\\\\"a}tzlichen Steuerbelastung aus der progressiven Einkommensbesteuerung (kalte Progression) in {\\\\\\\"O}sterreich kommen zu teils sehr unterschiedlichen Ergebnissen. Eine Gegen{\\\\\\\"u}berstellung der Berechnungsmethoden in einem einheitlichen Rahmen zeigt die Implikationen hinsichtlich einer (systematischen) {\\\\\\\"U}ber- bzw. Untersch{\\\\\\\"a}tzung der Wirkungen der kalten Progression auf. Wie die vorliegenden Berechnungen zeigen, wird die Tarifreform 2015\\\/16 die Einkommen (deutlich) mehr entlasten, als f{\\\\\\\"u}r eine blo{\\\\ss}e Abgeltung der Wirkung der kalten Progression erforderlich gewesen w{\\\\\\\"a}re.\\\",<\\\/div><div>  keywords = \\\"Kalte Progression, Steuerreform, Kalte Progression, Steuerreform\\\",<\\\/div><div>  author   = \\\"Peter Brandner\\\",<\\\/div><div>  note     = \\\"Anmerkung\\\",<\\\/div><div>  year     = \\\"2015\\\",<\\\/div><div>  month    = may,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"88\\\",<\\\/div><div>  pages    = \\\"463--471\\\",<\\\/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  - Anmerkungen zur kalten Progression und ihrer Berechnung<\\\/p><p>AU  - Brandner, Peter<\\\/p><p>N1  - Anmerkung<\\\/p><p>PY  - 2015\\\/5<\\\/p><p>Y1  - 2015\\\/5<\\\/p><p>N2  - Aktuelle Studien zur inflationsbedingten zus\u00e4tzlichen Steuerbelastung aus der progressiven Einkommensbesteuerung (kalte Progression) in \u00d6sterreich kommen zu teils sehr unterschiedlichen Ergebnissen. Eine Gegen\u00fcberstellung der Berechnungsmethoden in einem einheitlichen Rahmen zeigt die Implikationen hinsichtlich einer (systematischen) \u00dcber- bzw. Untersch\u00e4tzung der Wirkungen der kalten Progression auf. Wie die vorliegenden Berechnungen zeigen, wird die Tarifreform 2015\\\/16 die Einkommen (deutlich) mehr entlasten, als f\u00fcr eine blo\u00dfe Abgeltung der Wirkung der kalten Progression erforderlich gewesen w\u00e4re.<\\\/p><p>AB  - Aktuelle Studien zur inflationsbedingten zus\u00e4tzlichen Steuerbelastung aus der progressiven Einkommensbesteuerung (kalte Progression) in \u00d6sterreich kommen zu teils sehr unterschiedlichen Ergebnissen. Eine Gegen\u00fcberstellung der Berechnungsmethoden in einem einheitlichen Rahmen zeigt die Implikationen hinsichtlich einer (systematischen) \u00dcber- bzw. Untersch\u00e4tzung der Wirkungen der kalten Progression auf. Wie die vorliegenden Berechnungen zeigen, wird die Tarifreform 2015\\\/16 die Einkommen (deutlich) mehr entlasten, als f\u00fcr eine blo\u00dfe Abgeltung der Wirkung der kalten Progression erforderlich gewesen w\u00e4re.<\\\/p><p>KW  - Kalte Progression<\\\/p><p>KW  - Steuerreform<\\\/p><p>KW  - Kalte Progression<\\\/p><p>KW  - Steuerreform<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 88<\\\/p><p>SP  - 463<\\\/p><p>EP  - 471<\\\/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>Notes on Bracket Creep and How to Compute It - 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\/122444\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notes on Bracket Creep and How to Compute It\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/122444\/\" \/>\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=\"2024-11-07T04:16:58+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\\\/122444\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/122444\\\/\",\"name\":\"Notes on Bracket Creep and How to Compute It - 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