| Title | Redistribution within the tax-benefits system in Austria |
|---|---|
| Authors | CHRISTL, MICHAEL, Koeppl-Turyna, Monika , Lorenz, Hanno , Kucsera, Denes |
| External publication | Si |
| Means | Econ. Anal. Policy |
| Scope | Article |
| Nature | Científica |
| JCR Quartile | 2 |
| SJR Quartile | 1 |
| JCR Impact | 2.497 |
| SJR Impact | 0.625 |
| Web | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092082146&doi=10.1016%2fj.eap.2020.09.011&partnerID=40&md5=6bf3aae42ff3e28d28ad225e4f19b567 |
| Publication date | 01/12/2020 |
| ISI | 000590013400021 |
| Scopus Id | 2-s2.0-85092082146 |
| DOI | 10.1016/j.eap.2020.09.011 |
| Abstract | The aim of this study is to analyze redistribution within the Austrian tax-benefits system. In this work, we take a comprehensive view and include not only direct taxation and cash benefits but also indirect taxes and in-kind transfers. We look at two kinds of redistribution: between households belonging to different income groups, and between generations, taking a life-cycle perspective. Our analysis shows that indirect taxes (as understood in previous literature) have a regressive effect on the tax-benefits system. In contrast, in-kind benefits seem to have a progressive effect. To analyze the impact of both, we extend our income concept to include both indirect taxes and in-kind benefits. If we look at the distributional impact, we find that the inequality-enhancing effect of indirect taxes is more than offset by the inequality-reducing effect of in-kind benefits. The Gini coefficient increases from 0.24 to 0.26 due to indirect taxes, but when adding in-kind benefits, the Gini coefficient is reduced to 0.23. The overall effect of both indirect taxes and in-kind benefits is progressive. (C) 2020 Economic Society of Australia, Queensland. Published by Elsevier B.V. All rights reserved. |
| Keywords | Tax-benefits model; EUROMOD; Welfare state; Austria; In-kind benefits |
| Universidad Loyola members |