{"id":420431,"date":"2025-01-13T16:38:08","date_gmt":"2025-01-13T15:38:08","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/420431\/"},"modified":"2025-01-13T16:38:09","modified_gmt":"2025-01-13T15:38:09","slug":"progression-report-2024","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/420431\/","title":{"rendered":"Progression Report 2024"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-420431","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"Estimate of Cold Progression as the Basis for Inflation Compensation Measures for 2025","text":"Together with the Institute for Advanced Studies, the project estimated the extent of the cold progression in Austria. These calculations form the basis for indexing the tax system in the following year.","onlinedate":"2025-01-13 15:38:10","lang":"German","publication_series":"","publication_date":"20240703","publication_date_year":"","publication_date_full":true,"publication_num_pages":"17","keywords":"[]","jelcodes":"[]","related_publications":"[\"7d27501b-1736-4dcc-a20f-3d85dde69112\"]","pdf":420434,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[18117,218843,18119,218845,3530,3859],"persons_data":"[{\"personId\":18117,\"personName\":\"Martin Ertl\",\"organisationNames\":[\"IHS\"]},{\"personId\":218843,\"personName\":\"Susanne Forstner\",\"organisationNames\":[\"IHS\"]},{\"personId\":18119,\"personName\":\"Michael Reiter\",\"organisationNames\":[\"IHS\"]},{\"personId\":218845,\"personName\":\"Felix Schr\u00f6ter\",\"organisationNames\":[\"IHS\"]},{\"personId\":3530,\"personName\":\"Josef Baumgartner\",\"organisationNames\":[]},{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]}]","clients":[10654],"subclients":[10666],"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_bookanthology rendering_apa rendering_bookanthology_apa\\\">Ertl, M., Forstner, S., Reiter, M., Schr\u00f6ter, F.<span>, Baumgartner, J.<\\\/span><span>, &amp; Loretz, S.<\\\/span> (2024). <span><em>Progressionsbericht 2024: Sch\u00e4tzung der kalten Progression als Grundlage f\u00fcr Ma\u00dfnahmen zur Inflationsabgeltung f\u00fcr das Jahr 2025<\\\/em><\\\/span>. WIFO, Institute for Advanced Studies.<\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_bookanthology rendering_vancouver rendering_bookanthology_vancouver\\\">Ertl M, Forstner S, Reiter M, Schr\u00f6ter F<span>, Baumgartner J<\\\/span><span>, Loretz S<\\\/span>. <span class=\\\"title\\\"><span>Progressionsbericht 2024: <span class=\\\"subtitle\\\">Sch\u00e4tzung der kalten Progression als Grundlage f\u00fcr Ma\u00dfnahmen zur Inflationsabgeltung f\u00fcr das Jahr 2025<\\\/span><\\\/span><\\\/span>. WIFO, Institute for Advanced Studies; 2024.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_bookanthology rendering_bibtex rendering_bookanthology_bibtex\\\"><div>@book{ab9ee53c0e2645a7abd59cf439694dc2,<\\\/div><div>  title    = \\\"Progressionsbericht 2024: Sch{\\\\\\\"a}tzung der kalten Progression als Grundlage f{\\\\\\\"u}r Ma{\\\\ss}nahmen zur Inflationsabgeltung f{\\\\\\\"u}r das Jahr 2025\\\",<\\\/div><div>  abstract = \\\"Im Rahmen dieses Projektes wurde gemeinsam mit dem Institut f{\\\\\\\"u}r H{\\\\\\\"o}here Studien die H{\\\\\\\"o}he der kalten Progression in {\\\\\\\"O}sterreich gesch{\\\\\\\"a}tzt. Diese Berechnungen begr{\\\\\\\"u}nden die Grundlage f{\\\\\\\"u}r die Indexierung des Steuersystems im folgenden Jahr.\\\",<\\\/div><div>  author   = \\\"Martin Ertl and Susanne Forstner and Michael Reiter and Felix Schr{\\\\\\\"o}ter and Josef Baumgartner and Simon Loretz\\\",<\\\/div><div>  year     = \\\"2024\\\",<\\\/div><div>  month    = jul,<\\\/div><div>  day      = \\\"3\\\",<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_bookanthology rendering_ris rendering_bookanthology_ris\\\"><p>TY  - BOOK<\\\/p><p>T1  - Progressionsbericht 2024<\\\/p><p>T2  - Sch\u00e4tzung der kalten Progression als Grundlage f\u00fcr Ma\u00dfnahmen zur Inflationsabgeltung f\u00fcr das Jahr 2025<\\\/p><p>AU  - Ertl, Martin<\\\/p><p>AU  - Forstner, Susanne<\\\/p><p>AU  - Reiter, Michael<\\\/p><p>AU  - Schr\u00f6ter, Felix<\\\/p><p>AU  - Baumgartner, Josef<\\\/p><p>AU  - Loretz, Simon<\\\/p><p>PY  - 2024\\\/7\\\/3<\\\/p><p>Y1  - 2024\\\/7\\\/3<\\\/p><p>N2  - Im Rahmen dieses Projektes wurde gemeinsam mit dem Institut f\u00fcr H\u00f6here Studien die H\u00f6he der kalten Progression in \u00d6sterreich gesch\u00e4tzt. Diese Berechnungen begr\u00fcnden die Grundlage f\u00fcr die Indexierung des Steuersystems im folgenden Jahr.<\\\/p><p>AB  - Im Rahmen dieses Projektes wurde gemeinsam mit dem Institut f\u00fcr H\u00f6here Studien die H\u00f6he der kalten Progression in \u00d6sterreich gesch\u00e4tzt. Diese Berechnungen begr\u00fcnden die Grundlage f\u00fcr die Indexierung des Steuersystems im folgenden Jahr.<\\\/p><p>UR  - https:\\\/\\\/irihs.ihs.ac.at\\\/id\\\/eprint\\\/7026\\\/<\\\/p><p>M3  - Studie<\\\/p><p>BT  - Progressionsbericht 2024<\\\/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>Progression Report 2024 - 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\/420431\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Progression Report 2024\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/420431\/\" \/>\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=\"2025-01-13T15:38:09+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\\\/420431\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/420431\\\/\",\"name\":\"Progression Report 2024 - 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