{"id":68613,"date":"2023-12-01T23:08:35","date_gmt":"2023-12-01T22:08:35","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/co2-bepreisung-in-der-steuerreform-2022-2024\/"},"modified":"2025-07-08T17:50:43","modified_gmt":"2025-07-08T15:50:43","slug":"co2-bepreisung-in-der-steuerreform-2022-2024","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/","title":{"rendered":"CO2 Pricing in the Austrian Tax Reform 2022-2024"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-68613","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The tax reform package of the Austrian federal government (\"eco-social tax reform\") presented on 3 October 2021, includes CO<sub>2<\/sub> pricing as a new instrument in the mix of economic policy instruments. However, there still remain uncertainties concerning the design and effect of this instrument. With this pricing of greenhouse gases, Austria is following an increasingly strong trend both in Europe and globally. This instrument is intended to provide incentives for restructuring economic and lifestyle patterns that not only help mitigate climate change, but also strengthen prosperity, resilience and competitiveness.","onlinedate":"2021-11-23 12:00:00","lang":"German","publication_series":"","publication_date":"20211123","publication_date_year":"","publication_date_full":true,"publication_num_pages":"18","keywords":"[]","jelcodes":"[]","related_publications":"[\"d83ea1ef-df58-48dd-8fff-e9d6f2933b2d\"]","pdf":428587,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"13","journal":"WIFO Research Briefs","publisher":"","invisible":false,"external":false,"embargo_date":"2021-11-23 12:00:00","types":[44390],"research_groups":[3655,3500],"collaboration":"","persons":[3671,4953,3830],"persons_data":"[{\"personId\":3671,\"personName\":\"Angela K\u00f6ppl\",\"organisationNames\":[]},{\"personId\":4953,\"personName\":\"Stefan Schleicher\",\"organisationNames\":[]},{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[40961],"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>K\u00f6ppl, A.<\\\/span><span>, Schleicher, S.<\\\/span><span>, &amp; Schratzenstaller, M.<\\\/span> (2021). <span>CO2-Bepreisung in der Steuerreform 2022\\\/2024<\\\/span>. <span><em>WIFO Research Briefs<\\\/em><\\\/span>, (13).<\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>K\u00f6ppl A<\\\/span><span>, Schleicher S<\\\/span><span>, Schratzenstaller M<\\\/span>. <span class=\\\"title\\\"><span>CO2-Bepreisung in der Steuerreform 2022\\\/2024<\\\/span><\\\/span>. <span>WIFO Research Briefs<\\\/span>. 2021 Nov 23;(13).<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{3c9fe3e00a904a46807b192dd4697755,<\\\/div><div>  title    = \\\"CO2-Bepreisung in der Steuerreform 2022\\\/2024\\\",<\\\/div><div>  abstract = \\\"In dem am 3. Oktober 2021 vorgestellten Steuerreformpaket der {\\\\\\\"o}sterreichischen Bundesregierung ({\\\"}{\\\\\\\"O}kosoziale Steuerreform{\\\"}) wird mit der Bepreisung von CO2 ein neues Werkzeug im Mix der wirtschaftspolitischen Instrumente verf{\\\\\\\"u}gbar, dessen Design und Wirkung allerdings noch mit vielen Unsicherheiten verbunden sind. Mit dieser Bepreisung von Treibhausgasen folgt {\\\\\\\"O}sterreich einer sowohl in Europa als auch global immer st{\\\\\\\"a}rker werdenden Tendenz. Dieses Instrument soll Anreize f{\\\\\\\"u}r die Restrukturierung des Wirtschafts- und Lebensstils setzen, die nicht nur den Klimawandel eind{\\\\\\\"a}mmen helfen, sondern auch Wohlstand, Resilienz und Wettbewerbsf{\\\\\\\"a}higkeit st{\\\\\\\"a}rken.\\\",<\\\/div><div>  author   = \\\"Angela K{\\\\\\\"o}ppl and Stefan Schleicher and Margit Schratzenstaller\\\",<\\\/div><div>  note     = \\\"CO2-Bepreisung in der Steuerreform 2022\\\/2024\\\",<\\\/div><div>  year     = \\\"2021\\\",<\\\/div><div>  month    = nov,<\\\/div><div>  day      = \\\"23\\\",<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  journal  = \\\"WIFO Research Briefs\\\",<\\\/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  - CO2-Bepreisung in der Steuerreform 2022\\\/2024<\\\/p><p>AU  - K\u00f6ppl, Angela<\\\/p><p>AU  - Schleicher, Stefan<\\\/p><p>AU  - Schratzenstaller, Margit<\\\/p><p>N1  - CO2-Bepreisung in der Steuerreform 2022\\\/2024<\\\/p><p>PY  - 2021\\\/11\\\/23<\\\/p><p>Y1  - 2021\\\/11\\\/23<\\\/p><p>N2  - In dem am 3. Oktober 2021 vorgestellten Steuerreformpaket der \u00f6sterreichischen Bundesregierung (\\\"\u00d6kosoziale Steuerreform\\\") wird mit der Bepreisung von CO2 ein neues Werkzeug im Mix der wirtschaftspolitischen Instrumente verf\u00fcgbar, dessen Design und Wirkung allerdings noch mit vielen Unsicherheiten verbunden sind. Mit dieser Bepreisung von Treibhausgasen folgt \u00d6sterreich einer sowohl in Europa als auch global immer st\u00e4rker werdenden Tendenz. Dieses Instrument soll Anreize f\u00fcr die Restrukturierung des Wirtschafts- und Lebensstils setzen, die nicht nur den Klimawandel eind\u00e4mmen helfen, sondern auch Wohlstand, Resilienz und Wettbewerbsf\u00e4higkeit st\u00e4rken.<\\\/p><p>AB  - In dem am 3. Oktober 2021 vorgestellten Steuerreformpaket der \u00f6sterreichischen Bundesregierung (\\\"\u00d6kosoziale Steuerreform\\\") wird mit der Bepreisung von CO2 ein neues Werkzeug im Mix der wirtschaftspolitischen Instrumente verf\u00fcgbar, dessen Design und Wirkung allerdings noch mit vielen Unsicherheiten verbunden sind. Mit dieser Bepreisung von Treibhausgasen folgt \u00d6sterreich einer sowohl in Europa als auch global immer st\u00e4rker werdenden Tendenz. Dieses Instrument soll Anreize f\u00fcr die Restrukturierung des Wirtschafts- und Lebensstils setzen, die nicht nur den Klimawandel eind\u00e4mmen helfen, sondern auch Wohlstand, Resilienz und Wettbewerbsf\u00e4higkeit st\u00e4rken.<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>JO  - WIFO Research Briefs<\\\/p><p>JF  - WIFO Research Briefs<\\\/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>CO2 Pricing in the Austrian Tax Reform 2022-2024 - 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\/68613\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CO2 Pricing in the Austrian Tax Reform 2022-2024\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/\" \/>\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=\"2025-07-08T15:50:43+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\\\/68613\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/68613\\\/\",\"name\":\"CO2 Pricing in the Austrian Tax Reform 2022-2024 - WIFO\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#website\"},\"datePublished\":\"2023-12-01T22:08:35+00:00\",\"dateModified\":\"2025-07-08T15:50:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/68613\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/68613\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/68613\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CO2 Pricing in the Austrian Tax Reform 2022-2024\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\",\"name\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#organization\"},\"alternateName\":\"WIFO\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#organization\",\"name\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\",\"alternateName\":\"WIFO\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/WIFO_kurz_rechts-2-1920x412.jpg\",\"contentUrl\":\"https:\\\/\\\/www.wifo.ac.at\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/WIFO_kurz_rechts-2-1920x412.jpg\",\"width\":2000,\"height\":429,\"caption\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\"},\"image\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/WIFOat\\\/\",\"https:\\\/\\\/x.com\\\/WIFOat\",\"https:\\\/\\\/linkedin.com\\\/company\\\/wifoat\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@WIFO_at\"],\"description\":\"Das WIFO, 1927 von Friedrich August von Hayek und Ludwig von Mises zur Konjunkturanalyse gegr\u00fcndet, ist heute das f\u00fchrende Institut f\u00fcr angewandte empirische Wirtschaftsforschung in \u00d6sterreich mit starkem Engagement auf europ\u00e4ischer Ebene.\",\"email\":\"office@wifo.ac.at\",\"telephone\":\"+43 1 798 26 01 \u2013 0\",\"legalName\":\"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung\",\"foundingDate\":\"1927-01-02\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"51\",\"maxValue\":\"200\"},\"publishingPrinciples\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/mission-und-strategie\\\/\",\"ownershipFundingInfo\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/organisation\\\/\",\"actionableFeedbackPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/aktuelles\\\/presse\\\/\",\"correctionsPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/kontakt\\\/\",\"ethicsPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/evidenzbasierung-transparenz-und-unabhaengigkeit\\\/\",\"diversityPolicy\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/gleichstellung\\\/\",\"diversityStaffingReport\":\"https:\\\/\\\/www.wifo.ac.at\\\/institut\\\/gleichstellung\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CO2 Pricing in the Austrian Tax Reform 2022-2024 - WIFO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/","og_locale":"en_US","og_type":"article","og_title":"CO2 Pricing in the Austrian Tax Reform 2022-2024","og_url":"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/","og_site_name":"WIFO","article_publisher":"https:\/\/www.facebook.com\/WIFOat\/","article_modified_time":"2025-07-08T15:50:43+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@WIFOat","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/","url":"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/","name":"CO2 Pricing in the Austrian Tax Reform 2022-2024 - WIFO","isPartOf":{"@id":"https:\/\/www.wifo.ac.at\/en\/#website"},"datePublished":"2023-12-01T22:08:35+00:00","dateModified":"2025-07-08T15:50:43+00:00","breadcrumb":{"@id":"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.wifo.ac.at\/en\/publication\/68613\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.wifo.ac.at\/en\/publication\/68613\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.wifo.ac.at\/en\/"},{"@type":"ListItem","position":2,"name":"CO2 Pricing in the Austrian Tax Reform 2022-2024"}]},{"@type":"WebSite","@id":"https:\/\/www.wifo.ac.at\/en\/#website","url":"https:\/\/www.wifo.ac.at\/en\/","name":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung","description":"","publisher":{"@id":"https:\/\/www.wifo.ac.at\/en\/#organization"},"alternateName":"WIFO","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.wifo.ac.at\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.wifo.ac.at\/en\/#organization","name":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung","alternateName":"WIFO","url":"https:\/\/www.wifo.ac.at\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.wifo.ac.at\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO_kurz_rechts-2-1920x412.jpg","contentUrl":"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO_kurz_rechts-2-1920x412.jpg","width":2000,"height":429,"caption":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung"},"image":{"@id":"https:\/\/www.wifo.ac.at\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/WIFOat\/","https:\/\/x.com\/WIFOat","https:\/\/linkedin.com\/company\/wifoat\/","https:\/\/www.youtube.com\/@WIFO_at"],"description":"Das WIFO, 1927 von Friedrich August von Hayek und Ludwig von Mises zur Konjunkturanalyse gegr\u00fcndet, ist heute das f\u00fchrende Institut f\u00fcr angewandte empirische Wirtschaftsforschung in \u00d6sterreich mit starkem Engagement auf europ\u00e4ischer Ebene.","email":"office@wifo.ac.at","telephone":"+43 1 798 26 01 \u2013 0","legalName":"\u00d6sterreichisches Institut f\u00fcr Wirtschaftsforschung","foundingDate":"1927-01-02","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"51","maxValue":"200"},"publishingPrinciples":"https:\/\/www.wifo.ac.at\/institut\/mission-und-strategie\/","ownershipFundingInfo":"https:\/\/www.wifo.ac.at\/institut\/organisation\/","actionableFeedbackPolicy":"https:\/\/www.wifo.ac.at\/aktuelles\/presse\/","correctionsPolicy":"https:\/\/www.wifo.ac.at\/institut\/kontakt\/","ethicsPolicy":"https:\/\/www.wifo.ac.at\/institut\/evidenzbasierung-transparenz-und-unabhaengigkeit\/","diversityPolicy":"https:\/\/www.wifo.ac.at\/institut\/gleichstellung\/","diversityStaffingReport":"https:\/\/www.wifo.ac.at\/institut\/gleichstellung\/"}]}},"_links":{"self":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/68613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/types\/publication"}],"version-history":[{"count":1,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/68613\/revisions"}],"predecessor-version":[{"id":428585,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/68613\/revisions\/428585"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/topic\/40961"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/person\/3830"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/person\/4953"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/person\/3671"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/research_group\/3500"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/research_group\/3655"},{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication_type\/44390"}],"wp:attachment":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/media?parent=68613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}