Die kalte Progression in Österreich

Kucsera Dénes, Lorenz Hanno and Reitschuler Gerhard

Wirtschaftsdienst, 2023, vol. 103, issue 7, 479-483

Abstract: In Austria, bracket creep has so far only been partially returned to the taxpayer within periodic tax reforms. As of 2022, the federal government has decided to fully compensate for the bracket creep, albeit not automatically for every taxpayer, but within the framework of compensation differentiated by income tax brackets with a discretionary component accounting for around one-third of the annual bracket creep burden. A full adjustment along the lines of the Swiss model would have been desirable. If lower income tax brackets continue to be adjusted stronger like upper income tax brackets in upcoming years, full-time employment will be further discouraged.

JEL-codes: H20 H21 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:wirtsc:v:103:y:2023:i:7:p:479-483:n:15

DOI: 10.2478/wd-2023-0137

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