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Kucsera, Dénes; Lorenz, Hanno; Reitschuler, Gerhard
Wirtschaftsdienst (Hamburg), 07/2023, Volume: 103, Issue: 7Journal Article
Die Inflationsraten in Europa verzeichneten in den vergangenen Monaten die höchstenZuwächse der zurückliegenden Jahrzehnte. Österreich hatte für das Gesamtjahr 2022 eineRate von 8,6 %, Deutschland 8,7 %. Ein Profiteur der steigenden Preise ist der Staat, dessenSteuereinnahmen starken Zuwachs erleben. Verantwortlich dafür ist die "kalte Progression",also eine verdeckte Steuererhöhung, die alle Einkommensteuerzahler:innen trifft. InÖsterreich wurde die kalte Progression üblicherweise bislang indirekt, im Rahmen periodischdurchgeführter Steuerreformen zurückgegeben - allerdings nur zum Teil und nicht explizit alsKompensation der kalten Progression. In Austria, bracket creep has so far only been partially returned to the taxpayer within periodic tax reforms. As of 2022, thefederal government has decided to fully compensate for the bracket creep, albeit not automatically for every taxpayer, but within theframework of compensation differentiated by income tax brackets with a discretionary component accounting for around one-third ofthe annual bracket creep burden. A full adjustment along the lines of the Swiss model would have been desirable. If lower income taxbrackets continue to be adjusted stronger like upper income tax brackets in upcoming years, full-time employment will be further dis-couraged.
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