{"id":85633,"date":"2024-01-22T09:04:51","date_gmt":"2024-01-22T08:04:51","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/85633\/"},"modified":"2024-11-06T23:55:17","modified_gmt":"2024-11-06T22:55:17","slug":"familienfoerderung-neu-geregelt-2","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/85633\/","title":{"rendered":"The Reform of Family Benefits"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-85633","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The measures proposed in the \"family package\" have the effect of excluding from taxation about half of the costs of raising children. Various computations show that the majority of those obligated to provide child support fare better under the proposed regulation which provides for tax credits of 700 ATS per child per month and for an increase in the family allowance than under a rule which provides that half of the child support (compiled according to the percentage method) is tax exempt. The advantages of the new regulation decrease with the age and the number of children. This disadvantage is offset, however, for earners of low income with more than three children by the new supplement of 400 ATS per month, which is financed by the Family Allowance Fund. The \"family package\" will raise personal disposable income by ATS 12 billion in the year 2000 and the following years, stimulating private consumption and thus boosting employment.","onlinedate":"1998-12-01 01:00:00","lang":"German","publication_series":"","publication_date":"19981201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Familienf\u00f6rderung neu geregelt; The Reform of Family Benefits\"]","jelcodes":"[]","related_publications":"[]","pdf":276722,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"71","monthly_report_pages":"865-871","monthly_report_pages_sort":"865","issue":"12","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> (1998). <span>Familienf\u00f6rderung neu geregelt<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>71<\\\/em>(12), 865-871. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/615\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/615<\\\/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>Familienf\u00f6rderung neu geregelt<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1998 Dec;71(12):865-871.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{97422c0372774728a05745b377bd38a8,<\\\/div><div>  title    = \\\"Familienf{\\\\\\\"o}rderung neu geregelt\\\",<\\\/div><div>  abstract = \\\"Das Erkenntnis des Verfassungsgerichtshofes vom 17. Oktober 1997 machte eine Neuregelung der Familienf{\\\\\\\"o}rderung erforderlich, die in zwei Etappen 1999 und 2000 in Kraft tritt. Die Familienbeihilfe und die Kinderabsetzbetr{\\\\\\\"a}ge werden insgesamt ab dem Jahr 2000 pro Kind um 500 S monatlich erh{\\\\\\\"o}ht. Die verf{\\\\\\\"u}gbaren Einkommen werden dadurch um 12 Mrd. S pro Jahr steigen. Die neuen Regelungen reichen aus, wie vom Verfassungsgerichtshof verlangt, zumindest die H{\\\\\\\"a}lfte des Unterhalts im Effekt steuerfrei zu stellen. Die Verbesserungen nehmen mit dem Alter und der Zahl der Kinder ab. Insgesamt ist jedoch f{\\\\\\\"u}r die {\\\\\\\"u}berwiegende Zahl der Kinder im Vergleich mit der vom Verfassungsgerichtshof verlangten Freistellung eine {\\\\\\\"U}berdeckung gegeben.\\\",<\\\/div><div>  keywords = \\\"Familienf{\\\\\\\"o}rderung neu geregelt; The Reform of Family Benefits, Familienf{\\\\\\\"o}rderung neu geregelt; The Reform of Family Benefits\\\",<\\\/div><div>  author   = \\\"Gerhard Lehner\\\",<\\\/div><div>  note     = \\\"Familienf{\\\\\\\"o}rderung\\\",<\\\/div><div>  year     = \\\"1998\\\",<\\\/div><div>  month    = dec,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"71\\\",<\\\/div><div>  pages    = \\\"865--871\\\",<\\\/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  - Familienf\u00f6rderung neu geregelt<\\\/p><p>AU  - Lehner, Gerhard<\\\/p><p>N1  - Familienf\u00f6rderung<\\\/p><p>PY  - 1998\\\/12<\\\/p><p>Y1  - 1998\\\/12<\\\/p><p>N2  - Das Erkenntnis des Verfassungsgerichtshofes vom 17. Oktober 1997 machte eine Neuregelung der Familienf\u00f6rderung erforderlich, die in zwei Etappen 1999 und 2000 in Kraft tritt. Die Familienbeihilfe und die Kinderabsetzbetr\u00e4ge werden insgesamt ab dem Jahr 2000 pro Kind um 500 S monatlich erh\u00f6ht. Die verf\u00fcgbaren Einkommen werden dadurch um 12 Mrd. S pro Jahr steigen. Die neuen Regelungen reichen aus, wie vom Verfassungsgerichtshof verlangt, zumindest die H\u00e4lfte des Unterhalts im Effekt steuerfrei zu stellen. Die Verbesserungen nehmen mit dem Alter und der Zahl der Kinder ab. Insgesamt ist jedoch f\u00fcr die \u00fcberwiegende Zahl der Kinder im Vergleich mit der vom Verfassungsgerichtshof verlangten Freistellung eine \u00dcberdeckung gegeben.<\\\/p><p>AB  - Das Erkenntnis des Verfassungsgerichtshofes vom 17. Oktober 1997 machte eine Neuregelung der Familienf\u00f6rderung erforderlich, die in zwei Etappen 1999 und 2000 in Kraft tritt. Die Familienbeihilfe und die Kinderabsetzbetr\u00e4ge werden insgesamt ab dem Jahr 2000 pro Kind um 500 S monatlich erh\u00f6ht. Die verf\u00fcgbaren Einkommen werden dadurch um 12 Mrd. S pro Jahr steigen. Die neuen Regelungen reichen aus, wie vom Verfassungsgerichtshof verlangt, zumindest die H\u00e4lfte des Unterhalts im Effekt steuerfrei zu stellen. Die Verbesserungen nehmen mit dem Alter und der Zahl der Kinder ab. Insgesamt ist jedoch f\u00fcr die \u00fcberwiegende Zahl der Kinder im Vergleich mit der vom Verfassungsgerichtshof verlangten Freistellung eine \u00dcberdeckung gegeben.<\\\/p><p>KW  - Familienf\u00f6rderung neu geregelt; The Reform of Family Benefits<\\\/p><p>KW  - Familienf\u00f6rderung neu geregelt; The Reform of Family Benefits<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 71<\\\/p><p>SP  - 865<\\\/p><p>EP  - 871<\\\/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 v28.3 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The Reform of Family Benefits - 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\/85633\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Reform of Family Benefits\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/85633\/\" \/>\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=\"2024-11-06T22:55:17+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\\\/85633\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/85633\\\/\",\"name\":\"The Reform of Family Benefits - WIFO\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/#website\"},\"datePublished\":\"2024-01-22T08:04:51+00:00\",\"dateModified\":\"2024-11-06T22:55:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/85633\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/85633\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/85633\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Reform of Family Benefits\"}]},{\"@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":"The Reform of Family Benefits - 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\/85633\/","og_locale":"en_US","og_type":"article","og_title":"The Reform of Family Benefits","og_url":"https:\/\/www.wifo.ac.at\/en\/publication\/85633\/","og_site_name":"WIFO","article_publisher":"https:\/\/www.facebook.com\/WIFOat\/","article_modified_time":"2024-11-06T22:55:17+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\/85633\/","url":"https:\/\/www.wifo.ac.at\/en\/publication\/85633\/","name":"The Reform of Family Benefits - WIFO","isPartOf":{"@id":"https:\/\/www.wifo.ac.at\/en\/#website"},"datePublished":"2024-01-22T08:04:51+00:00","dateModified":"2024-11-06T22:55:17+00:00","breadcrumb":{"@id":"https:\/\/www.wifo.ac.at\/en\/publication\/85633\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.wifo.ac.at\/en\/publication\/85633\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.wifo.ac.at\/en\/publication\/85633\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.wifo.ac.at\/en\/"},{"@type":"ListItem","position":2,"name":"The Reform of Family Benefits"}]},{"@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\/85633","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\/85633\/revisions"}],"predecessor-version":[{"id":276720,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/publication\/85633\/revisions\/276720"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/person\/3953"},{"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\/publication_type\/44312"}],"wp:attachment":[{"href":"https:\/\/www.wifo.ac.at\/en\/wp-json\/wp\/v2\/media?parent=85633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}