{"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":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Lehner, G.<\\\/span> (1994). <span>Anhebung des Allgemeinen Absetzbetrags und Einf\u00fchrung einer Negativsteuer<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>67<\\\/em>(1), 57-59. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/8\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/8<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Lehner G<\\\/span>. <span class=\\\"title\\\"><span>Anhebung des Allgemeinen Absetzbetrags und Einf\u00fchrung einer Negativsteuer<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1994 Jan;67(1):57-59.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{0e80ed42a8de4b1eb962f1425c7a8247,<\\\/div><div>  title    = \\\"Anhebung des Allgemeinen Absetzbetrags und Einf{\\\\\\\"u}hrung einer Negativsteuer\\\",<\\\/div><div>  abstract = \\\"Die Anhebung des Allgemeinen Absetzbetrags und die Einf{\\\\\\\"u}hrung einer Negativsteuer entlasten die Steuerpflichtigen 1994 um 13 Mrd. S. Der Anteil der Lohnsteuer am Masseneinkommen sinkt auf 9,6\\\\% (1993 10,3\\\\%). In der zweiten Etappe der Steuerreform stehen verteilungspolitische Aspekte wieder st{\\\\\\\"a}rker im Vordergrund. Die Progression wird durch die Anhebung des Allgemeinen Absetzbetrags steiler. Die {\\\"}kalte{\\\"} Progression konnte nicht vollst{\\\\\\\"a}ndig ausgeschaltet werden.\\\",<\\\/div><div>  keywords = \\\"Anhebung des Allgemeinen Absetzbetrags und Einf{\\\\\\\"u}hrung einer Negativsteuer; A Rise in the Standard Deduction and the Introduction of a Negative Income Tax, Anhebung des Allgemeinen Absetzbetrags und Einf{\\\\\\\"u}hrung einer Negativsteuer; A Rise in the Standard Deduction and the Introduction of a Negative Income Tax\\\",<\\\/div><div>  author   = \\\"Gerhard Lehner\\\",<\\\/div><div>  year     = \\\"1994\\\",<\\\/div><div>  month    = jan,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"67\\\",<\\\/div><div>  pages    = \\\"57--59\\\",<\\\/div><div>  journal  = \\\"WIFO-Monatsberichte\\\",<\\\/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  - Anhebung des Allgemeinen Absetzbetrags und Einf\u00fchrung einer Negativsteuer<\\\/p><p>AU  - Lehner, Gerhard<\\\/p><p>PY  - 1994\\\/1<\\\/p><p>Y1  - 1994\\\/1<\\\/p><p>N2  - Die Anhebung des Allgemeinen Absetzbetrags und die Einf\u00fchrung einer Negativsteuer entlasten die Steuerpflichtigen 1994 um 13 Mrd. S. Der Anteil der Lohnsteuer am Masseneinkommen sinkt auf 9,6% (1993 10,3%). In der zweiten Etappe der Steuerreform stehen verteilungspolitische Aspekte wieder st\u00e4rker im Vordergrund. Die Progression wird durch die Anhebung des Allgemeinen Absetzbetrags steiler. Die \\\"kalte\\\" Progression konnte nicht vollst\u00e4ndig ausgeschaltet werden.<\\\/p><p>AB  - Die Anhebung des Allgemeinen Absetzbetrags und die Einf\u00fchrung einer Negativsteuer entlasten die Steuerpflichtigen 1994 um 13 Mrd. S. Der Anteil der Lohnsteuer am Masseneinkommen sinkt auf 9,6% (1993 10,3%). In der zweiten Etappe der Steuerreform stehen verteilungspolitische Aspekte wieder st\u00e4rker im Vordergrund. Die Progression wird durch die Anhebung des Allgemeinen Absetzbetrags steiler. Die \\\"kalte\\\" Progression konnte nicht vollst\u00e4ndig ausgeschaltet werden.<\\\/p><p>KW  - Anhebung des Allgemeinen Absetzbetrags und Einf\u00fchrung einer Negativsteuer; A Rise in the Standard Deduction and the Introduction of a Negative Income Tax<\\\/p><p>KW  - Anhebung des Allgemeinen Absetzbetrags und Einf\u00fchrung einer Negativsteuer; A Rise in the Standard Deduction and the Introduction of a Negative Income Tax<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 67<\\\/p><p>SP  - 57<\\\/p><p>EP  - 59<\\\/p><p>JO  - WIFO-Monatsberichte<\\\/p><p>JF  - WIFO-Monatsberichte<\\\/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>A Rise in the Standard Deduction and the Introduction of a Negative Income Tax - 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