{"id":122532,"date":"2024-01-23T07:55:39","date_gmt":"2024-01-23T06:55:39","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/122532\/"},"modified":"2024-11-07T05:17:45","modified_gmt":"2024-11-07T04:17:45","slug":"steuerreform-2015-16-editorial","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/122532\/","title":{"rendered":"Tax Reform of 2015-16. Editorial"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-122532","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"This issue of the WIFO-Monatsberichte has its focus on the 2015-16 tax reform. It includes four contributions analysing various aspects and effects of the tax reform. In addition several notes debate the impact of bracket creep on the wage and income tax regime in Austria.","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":"[\"Steuerreform Effekte\"]","jelcodes":"[]","related_publications":"[]","pdf":358588,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"88","monthly_report_pages":"367-369","monthly_report_pages_sort":"367","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":[3530,3830],"persons_data":"[{\"personId\":3530,\"personName\":\"Josef Baumgartner\",\"organisationNames\":[]},{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"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>Baumgartner, J.<\\\/span><span>, &amp; Schratzenstaller, M.<\\\/span> (2015). <span>Steuerreform 2015\\\/16. Editorial<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>88<\\\/em>(5), 367-369. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58168\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58168<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Baumgartner J<\\\/span><span>, Schratzenstaller M<\\\/span>. <span class=\\\"title\\\"><span>Steuerreform 2015\\\/16. Editorial<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 2015 May;88(5):367-369.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{1331d020917c4ed8bb3f88ff8f23eab9,<\\\/div><div>  title    = \\\"Steuerreform 2015\\\/16. Editorial\\\",<\\\/div><div>  abstract = \\\"Das vorliegende Schwerpunktheft der WIFO-Monatsberichte zur Steuerreform 2015\\\/16 befasst sich zum einen in vier Beitr{\\\\\\\"a}gen mit unterschiedlichen Aspekten der Steuerreform, zum anderen in einem Debattenteil mit den Wirkungen der kalten Progression in der Lohn- und Einkommensteuer.\\\",<\\\/div><div>  keywords = \\\"Steuerreform Effekte, Steuerreform Effekte\\\",<\\\/div><div>  author   = \\\"Josef Baumgartner and Margit Schratzenstaller\\\",<\\\/div><div>  note     = \\\"Steuerreform 2015\\\/16: Editorial\\\",<\\\/div><div>  year     = \\\"2015\\\",<\\\/div><div>  month    = may,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"88\\\",<\\\/div><div>  pages    = \\\"367--369\\\",<\\\/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  - Steuerreform 2015\\\/16. Editorial<\\\/p><p>AU  - Baumgartner, Josef<\\\/p><p>AU  - Schratzenstaller, Margit<\\\/p><p>N1  - Steuerreform 2015\\\/16: Editorial<\\\/p><p>PY  - 2015\\\/5<\\\/p><p>Y1  - 2015\\\/5<\\\/p><p>N2  - Das vorliegende Schwerpunktheft der WIFO-Monatsberichte zur Steuerreform 2015\\\/16 befasst sich zum einen in vier Beitr\u00e4gen mit unterschiedlichen Aspekten der Steuerreform, zum anderen in einem Debattenteil mit den Wirkungen der kalten Progression in der Lohn- und Einkommensteuer.<\\\/p><p>AB  - Das vorliegende Schwerpunktheft der WIFO-Monatsberichte zur Steuerreform 2015\\\/16 befasst sich zum einen in vier Beitr\u00e4gen mit unterschiedlichen Aspekten der Steuerreform, zum anderen in einem Debattenteil mit den Wirkungen der kalten Progression in der Lohn- und Einkommensteuer.<\\\/p><p>KW  - Steuerreform Effekte<\\\/p><p>KW  - Steuerreform Effekte<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 88<\\\/p><p>SP  - 367<\\\/p><p>EP  - 369<\\\/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>Tax Reform of 2015-16. 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