{"id":53507,"date":"2023-12-01T18:08:15","date_gmt":"2023-12-01T17:08:15","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/ein-abgabensystem-das-erwerbs-arbeit-foerdert\/"},"modified":"2025-07-08T17:45:40","modified_gmt":"2025-07-08T15:45:40","slug":"ein-abgabensystem-das-erwerbs-arbeit-foerdert","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/53507\/","title":{"rendered":"Ein Abgabensystem, das (Erwerbs-)Arbeit f\u00f6rdert"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-53507","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Die bestehenden europ\u00e4ischen Abgabensysteme sind aus Nachhaltigkeitssicht nicht mehr zeitgem\u00e4\u00df. Sie basieren stark auf der Besteuerung der Arbeit, wobei nach wie vor in vielen Abgabensystemen von einem (in der Regel m\u00e4nnlichen) Hauptverdiener auf der Basis eines Normalarbeitsverh\u00e4ltnisses und einer weiblichen Zuverdienerin ausgegangen wird. Lenkungssteuern zur Bew\u00e4ltigung der gro\u00dfen Herausforderungen in Klima- und Umweltpolitik werden zu wenig genutzt, und der Beitrag der Abgabensysteme zu verteilungspolitischen Zielsetzungen hat langfristig abgenommen. Um die europ\u00e4ischen Abgabensysteme zukunftsf\u00e4hig zu machen, ist ein fundamentaler Umbau mit einer Umschichtung der Abgabenlast weg von Arbeitseinkommen hin zu Emissionen bzw. Ressourcen- und Energieverbrauch einerseits sowie zu Verm\u00f6gen und h\u00f6heren Einkommen andererseits erforderlich. Wie in kaum einem anderen Politikbereich haben Strukturreformen im Abgabensystem das Potential, die verschiedenen Dimensionen der Nachhaltigkeit gleichzeitig zu adressieren.","onlinedate":"2019-08-01 02:00:00","lang":"German","publication_series":"","publication_date":"20190801","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":null,"zip":null,"link":"https:\/\/metropolis-verlag.de\/Taetigsein-in-der-Postwachstumsgesellschaft\/1405\/book.do","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"207-225","monthly_report_pages_sort":"207","issue":"","journal":"","publisher":"Metropolis-Verlag","invisible":false,"external":true,"embargo_date":null,"types":[104524],"research_groups":[3655,3500],"collaboration":"","persons":[3671,3830],"persons_data":"[{\"personId\":3671,\"personName\":\"Angela K\u00f6ppl\",\"organisationNames\":[]},{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"T\u00e4tigsein in der Postwachstumsgesellschaft","host_publication_subtitle":"","place_of_publication":"Marburg","host_publication_editors":"[\"Irmi Seidl\",\"Angelika Zahrnt\"]","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 v27.3 (Yoast SEO v27.3) - 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