{"id":123822,"date":"2024-01-23T08:47:10","date_gmt":"2024-01-23T07:47:10","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/123822\/"},"modified":"2024-11-07T05:29:03","modified_gmt":"2024-11-07T04:29:03","slug":"simulationsergebnisse-zu-ausgewaehlten-optionen-fuer-eine-ausweitung-der-steuerautonomie-der-bundeslaender","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/123822\/","title":{"rendered":"Results of Simulations of Selected Options to Extend Tax Autonomy at the L\u00e4nder Level"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-123822","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"This report estimates the effect of an extended scope of tax autonomy of the Austrian L\u00e4nder on state specific tax revenues from wage and income tax, corporate income tax and motor-vehicle insurance tax. The static revenue simulations are based on the current regional distribution of the tax bases. The results highlight the sensitivity of the revenue effects with respect to the specific regional allocation mechanism of the tax base. Generally, divergences between place of residence and place of economic activity may considerably affect the outcome of a change in tax autonomy.","onlinedate":"2016-06-28 12:00:00","lang":"German","publication_series":"","publication_date":"20160601","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":362816,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"89","monthly_report_pages":"437-450","monthly_report_pages_sort":"437","issue":"6","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":"2016-06-28 12:00:00","types":[44312],"research_groups":[3481],"collaboration":"","persons":[3731],"persons_data":"[{\"personId\":3731,\"personName\":\"Michael Klien\",\"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>Klien, M.<\\\/span> (2016). <span>Simulationsergebnisse zu ausgew\u00e4hlten Optionen f\u00fcr eine Ausweitung der Steuerautonomie der Bundesl\u00e4nder<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>89<\\\/em>(6), 437-450. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58879\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58879<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Klien M<\\\/span>. <span class=\\\"title\\\"><span>Simulationsergebnisse zu ausgew\u00e4hlten Optionen f\u00fcr eine Ausweitung der Steuerautonomie der Bundesl\u00e4nder<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 2016 Jun;89(6):437-450.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{5a8e94c0d7d344da88b38ff234bfc39c,<\\\/div><div>  title    = \\\"Simulationsergebnisse zu ausgew{\\\\\\\"a}hlten Optionen f{\\\\\\\"u}r eine Ausweitung der Steuerautonomie der Bundesl{\\\\\\\"a}nder\\\",<\\\/div><div>  abstract = \\\"Die regionalen Aufkommenswirkungen einer Ausweitung der Steuerautonomie der {\\\\\\\"o}sterreichischen Bundesl{\\\\\\\"a}nder in Bezug auf Lohn- und Einkommensteuer, K{\\\\\\\"o}rperschaftsteuer und motorbezogene Versicherungssteuer werden basierend auf der derzeitigen regionalen Verteilung der Bemessungsgrundlagen mit statischen Steueraufkommenssimulationen gesch{\\\\\\\"a}tzt. Die Ergebnisse reagieren relativ sensibel auf unterschiedliche regionale Verteilungen der Bemessungsgrundlage. Grunds{\\\\\\\"a}tzlich kann das Auseinanderfallen von Wohnort und Ort der wirtschaftlichen Aktivit{\\\\\\\"a}t gro{\\\\ss}en Einfluss auf den Effekt der Ver{\\\\\\\"a}nderung der Steuerautonomie haben.\\\",<\\\/div><div>  author   = \\\"Michael Klien\\\",<\\\/div><div>  note     = \\\"Steuerautonomie: Simulationen\\\",<\\\/div><div>  year     = \\\"2016\\\",<\\\/div><div>  month    = jun,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"89\\\",<\\\/div><div>  pages    = \\\"437--450\\\",<\\\/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  - Simulationsergebnisse zu ausgew\u00e4hlten Optionen f\u00fcr eine Ausweitung der Steuerautonomie der Bundesl\u00e4nder<\\\/p><p>AU  - Klien, Michael<\\\/p><p>N1  - Steuerautonomie: Simulationen<\\\/p><p>PY  - 2016\\\/6<\\\/p><p>Y1  - 2016\\\/6<\\\/p><p>N2  - Die regionalen Aufkommenswirkungen einer Ausweitung der Steuerautonomie der \u00f6sterreichischen Bundesl\u00e4nder in Bezug auf Lohn- und Einkommensteuer, K\u00f6rperschaftsteuer und motorbezogene Versicherungssteuer werden basierend auf der derzeitigen regionalen Verteilung der Bemessungsgrundlagen mit statischen Steueraufkommenssimulationen gesch\u00e4tzt. Die Ergebnisse reagieren relativ sensibel auf unterschiedliche regionale Verteilungen der Bemessungsgrundlage. Grunds\u00e4tzlich kann das Auseinanderfallen von Wohnort und Ort der wirtschaftlichen Aktivit\u00e4t gro\u00dfen Einfluss auf den Effekt der Ver\u00e4nderung der Steuerautonomie haben.<\\\/p><p>AB  - Die regionalen Aufkommenswirkungen einer Ausweitung der Steuerautonomie der \u00f6sterreichischen Bundesl\u00e4nder in Bezug auf Lohn- und Einkommensteuer, K\u00f6rperschaftsteuer und motorbezogene Versicherungssteuer werden basierend auf der derzeitigen regionalen Verteilung der Bemessungsgrundlagen mit statischen Steueraufkommenssimulationen gesch\u00e4tzt. Die Ergebnisse reagieren relativ sensibel auf unterschiedliche regionale Verteilungen der Bemessungsgrundlage. Grunds\u00e4tzlich kann das Auseinanderfallen von Wohnort und Ort der wirtschaftlichen Aktivit\u00e4t gro\u00dfen Einfluss auf den Effekt der Ver\u00e4nderung der Steuerautonomie haben.<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 89<\\\/p><p>SP  - 437<\\\/p><p>EP  - 450<\\\/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>Results of Simulations of Selected Options to Extend Tax Autonomy at the L\u00e4nder Level - 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\/123822\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Results of Simulations of Selected Options to Extend Tax Autonomy at the L\u00e4nder Level\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/123822\/\" \/>\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=\"2024-11-07T04:29:03+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\\\/123822\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/123822\\\/\",\"name\":\"Results of Simulations of Selected Options to Extend Tax Autonomy at the L\u00e4nder Level - 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