{"id":82867,"date":"2024-01-22T08:43:52","date_gmt":"2024-01-22T07:43:52","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/82867\/"},"modified":"2024-11-06T23:31:49","modified_gmt":"2024-11-06T22:31:49","slug":"anhebung-des-allgemeinen-absetzbetrags-und-einfuehrung-einer-negativsteuer","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/82867\/","title":{"rendered":"A Rise in the Standard Deduction and the Introduction of a Negative Income Tax"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-82867","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The rise in the standard deduction and the introduction of a negative income tax reduces the tax burden in 1994 by AS 13 billion. Income tax payments as a percentage of income from dependent employment will fall to 9.6 percent (1993 10.3 percent). The second stage of the tax reform moves distributional aspects again to the foreground. Progression is made steeper by the rise in the general deduction. \"Cold progression\" could not be eliminated entirely.","onlinedate":"1994-01-01 01:00:00","lang":"German","publication_series":"","publication_date":"19940101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Anhebung des Allgemeinen Absetzbetrags und Einf\u00fchrung einer Negativsteuer; A Rise in the Standard Deduction and the Introduction of a Negative Income Tax\"]","jelcodes":"[]","related_publications":"[]","pdf":274352,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"67","monthly_report_pages":"57-59","monthly_report_pages_sort":"57","issue":"1","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"research_groups":[3500],"collaboration":"","persons":[3953],"persons_data":"[{\"personId\":3953,\"personName\":\"Gerhard Lehner\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","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 v26.5 (Yoast SEO v26.5) - 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