{"id":70155,"date":"2023-12-02T07:36:02","date_gmt":"2023-12-02T06:36:02","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/einfluss-der-inflation-auf-die-mehrwertsteuereinnahmen\/"},"modified":"2024-04-20T13:57:23","modified_gmt":"2024-04-20T11:57:23","slug":"einfluss-der-inflation-auf-die-mehrwertsteuereinnahmen","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/70155\/","title":{"rendered":"The Impact of Inflation on Value Added Tax Revenues"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-70155","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Against the backdrop of historically high inflation in Austria, the expected tax VAT revenues in the current year are estimated. A detailed examination of developments in VAT and developments in nominal household consumption allows the impact of inflation on tax revenues to be considered separately from important other determinants.","onlinedate":"2022-10-07 12:00:00","lang":"German","publication_series":"","publication_date":"20220601","publication_date_year":"","publication_date_full":false,"publication_num_pages":"34","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":255144,"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":"2022-10-07 14:00:00","types":[81966],"research_groups":[3500],"collaboration":"","persons":[3859,3530],"persons_data":"[{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]},{\"personId\":3530,\"personName\":\"Josef Baumgartner\",\"organisationNames\":[]}]","clients":[10936],"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_bookanthology rendering_apa rendering_bookanthology_apa\\\"><span>Loretz, S.<\\\/span><span>, &amp; Baumgartner, J.<\\\/span> (2022). <span><em>Einfluss der Inflation auf die Mehrwertsteuereinnahmen<\\\/em><\\\/span>. WIFO.<\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_bookanthology rendering_vancouver rendering_bookanthology_vancouver\\\"><span>Loretz S<\\\/span><span>, Baumgartner J<\\\/span>. <span class=\\\"title\\\"><span>Einfluss der Inflation auf die Mehrwertsteuereinnahmen<\\\/span><\\\/span>. WIFO; 2022.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_bookanthology rendering_bibtex rendering_bookanthology_bibtex\\\"><div>@book{cb25e1e2a3b646aebea2c454155db2b2,<\\\/div><div>  title    = \\\"Einfluss der Inflation auf die Mehrwertsteuereinnahmen\\\",<\\\/div><div>  abstract = \\\"Vor dem Hintergrund historisch hoher Inflation in {\\\\\\\"O}sterreich werden die f{\\\\\\\"u}r das laufende Jahr zu erwartenden Steuereinnahmen aus der Mehrwertsteuer gesch{\\\\\\\"a}tzt. Eine detaillierte Betrachtung der Entwicklungen im Bereich der Mehrwertsteuer und der Entwicklungen des nominellen Konsums privater Haushalte erm{\\\\\\\"o}glicht es, den Einfluss der Inflation auf die Steuereinnahmen getrennt von wichtigen anderen Determinanten zu betrachten.\\\",<\\\/div><div>  author   = \\\"Simon Loretz and Josef Baumgartner\\\",<\\\/div><div>  note     = \\\"Einfluss der Inflation auf die Mehrwertsteuereinnahmen\\\",<\\\/div><div>  year     = \\\"2022\\\",<\\\/div><div>  month    = jun,<\\\/div><div>  day      = \\\"30\\\",<\\\/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  - Einfluss der Inflation auf die Mehrwertsteuereinnahmen<\\\/p><p>AU  - Loretz, Simon<\\\/p><p>AU  - Baumgartner, Josef<\\\/p><p>N1  - Einfluss der Inflation auf die Mehrwertsteuereinnahmen<\\\/p><p>PY  - 2022\\\/6\\\/30<\\\/p><p>Y1  - 2022\\\/6\\\/30<\\\/p><p>N2  - Vor dem Hintergrund historisch hoher Inflation in \u00d6sterreich werden die f\u00fcr das laufende Jahr zu erwartenden Steuereinnahmen aus der Mehrwertsteuer gesch\u00e4tzt. Eine detaillierte Betrachtung der Entwicklungen im Bereich der Mehrwertsteuer und der Entwicklungen des nominellen Konsums privater Haushalte erm\u00f6glicht es, den Einfluss der Inflation auf die Steuereinnahmen getrennt von wichtigen anderen Determinanten zu betrachten.<\\\/p><p>AB  - Vor dem Hintergrund historisch hoher Inflation in \u00d6sterreich werden die f\u00fcr das laufende Jahr zu erwartenden Steuereinnahmen aus der Mehrwertsteuer gesch\u00e4tzt. Eine detaillierte Betrachtung der Entwicklungen im Bereich der Mehrwertsteuer und der Entwicklungen des nominellen Konsums privater Haushalte erm\u00f6glicht es, den Einfluss der Inflation auf die Steuereinnahmen getrennt von wichtigen anderen Determinanten zu betrachten.<\\\/p><p>M3  - Studie<\\\/p><p>BT  - Einfluss der Inflation auf die Mehrwertsteuereinnahmen<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[\"Einsiedl Martina\",\"Schobert Cornelia\"]","scientific_review":"[\"Pitlik Hans\"]","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>The Impact of Inflation on Value Added Tax Revenues - 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\/70155\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Impact of Inflation on Value Added Tax Revenues\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/70155\/\" \/>\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=\"2024-04-20T11:57:23+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\\\/70155\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/70155\\\/\",\"name\":\"The Impact of Inflation on Value Added Tax Revenues - 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