Redistribution within the tax-benefits system in Austria

Christl, Michael; Köppl‐Turyna, Monika; Lorenz, Hanno; Kucsera, Dénes

doi:10.1016/j.eap.2020.09.011

Cited by 35 publications

(12 citation statements)

References 15 publications

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“…The DINA guidelines propose the lump‐sum method as an alternative approach (Alvaredo et al ., 2020). We acknowledge that the most accurate approach would be to use micro information for linking individuals and in‐kind transfers (e.g., see Rocha‐Akis et al ., 2019; Christl et al ., 2020, for empirical implementations). Zwijnenburg et al .…”

Section: Resultsmentioning

confidence: 99%

“…Accordingly, the Austrian population at the bottom of the income distribution benefits substantially from transfers in‐kind. This result is consistent with previous findings in the empirical literature on Austria (Rocha‐Akis et al ., 2019; Christl et al ., 2020). Likewise, when we additionally exclude collective consumption from post‐tax income, the redistribution line shifts further down and flattens even more.…”

Section: Resultsmentioning

confidence: 99%

“…These constructed series are, however, subject to data limitations and are therefore insufficient to record the total income distribution. Likewise, redistribution analyses on Austria typically rely on survey data (e.g., Humer and Moser, 2016; Rocha‐Akis et al ., 2019; Christl et al ., 2020). This strand of research finds diverging effects of direct and indirect taxes and social contributions on the Austrian income distribution.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Inequality, Redistribution, and the Financial Crisis: Evidence from Distributional National Accounts for Austria

Jestl

List

2022

Review of Income and Wealth

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In this paper, we provide novel findings regarding the distributional effects of the global financial and economic crisis and how redistribution operated during this time, using detailed data for Austria. We construct distributional national accounts for the period 2004–2016 by combining survey data, tabulated tax data, and detailed national accounts data. The comprehensive data set allows us to analyze the distribution of macroeconomic income growth across the income distribution and to explore the evolution of income inequality over time. Our results suggest that as the distribution of growth changed over time, this had considerable repercussions for inequality, which started to decline at the very beginning of the economic and financial crisis, but increased again after 2012. We find that capital income largely determined both the level and the dynamics of income inequality. Government spending was found to play a key role for redistributive effects across the income distribution. In particular, in‐kind transfers redistributed pre‐tax income to a large extent. Our results show further that individuals with lower educational levels and younger individuals faced negative growth in pre‐tax income over the years and also benefited considerably from redistribution.

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Section: Resultsmentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Inequality, Redistribution, and the Financial Crisis: Evidence from Distributional National Accounts for Austria

Jestl

List

2022

Review of Income and Wealth

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“…Using 2018 data, Nguyen and Rubil (2021) confirm that the Croatian fiscal system contributes to the reduction of inequality while it tends to increase poverty. In general, research suggests that indirect taxes usually have a regressive effect (i.e., increase inequality), and transfers in kind a progressive effect (i.e., decrease inequality), (Verbist and Förster 2019;Christl et al 2020;Inchauste and Rubil 2017).…”

Section: The Distributional Impact Of Social Spending On In-kind and ...mentioning

confidence: 99%

The Distributional Impact of Social Spending on In-Kind and Cash Child Transfers in Croatia

Pezer

Mustać

Leventi

2023

South East European Journal of Economics and Business

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Social spending in Croatia is mainly based on social protection, public healthcare and education policies. There are two forms of investing in children through the social spending provided by central and local governments: cash and in-kind transfers. This paper describes the impacts of such social spending on households with children in Croatia and its capital, Zagreb. Making use of a microsimulation model, the income distribution of cash and in-kind transfers and their impacts on poverty and inequality are assessed. Compared to cash transfers, in-kind transfers, including local government subsidies, are relatively evenly distributed, income independent, and thus roughly equally important for the entire population. Their value greatly exceeds that of monetary transfers. Results demonstrate the progressive effect of transfers in kind on income distribution by reducing income inequality and poverty. This research seeks to emphasise the importance of using augmented income in the analysis of income inequality and poverty, instead of solely monetary disposable income.

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“…11 Für Österreich betrug diese Reduktion im Jahr 2018 nicht weniger als 43 Prozent. Knapp die Hälfte der Ungleichheit in den Markteinkommen wurde also durch das Steuer-und Sozialsystem ausgeglichen (Christl et al 2020). Auch bei diesem Wert liegt Österreich im europäischen Spitzenfeld.…”

Section: Einordnung Des öSterreichischen Fallesunclassified

Sozialpolitik

Ennser‐Jedenastik¹

2022

Das Politische System Österreichs

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Laurenz Ennser-Jedenastik Zusammenfassung 9 Österreich verfügt über einen der am stärksten ausgebauten Sozialstaaten Europas: Knapp 30 Prozent der Wirtschaftsleistung fließen in Sozialausgaben. 9 Daraus ergibt sich eine starke Umverteilungswirkung: Fast die Hälfte der Einkommensungleichheit wird durch das Steuer-und Sozialsystem ausgeglichen. 9 Der österreichische Sozialstaat hat seine Wurzeln in den 1880er-Jahren. Damals wurden die ersten Gesetze zur Unfall-und Krankenversicherung für Arbeiter*innen verabschiedet. 9 Österreich gehört zu den konservativen Sozialstaatstypen: Das äußert sich in einem robusten Sozialversicherungssystem mit beitragsfinanzierten, einkommensabhängigen Leistungen, dezentralen Strukturen (Selbstverwaltung, Bedeutung des Dritten Sektors) und einer Familienpolitik, die traditionelle Rollenbilder fortschreibt. 9 Im europäischen Vergleich sind besonders die Pensionsausgaben in Österreich hoch. Beim Arbeitslosengeld hingegen ist die Nettoersatzrate vergleichsweise niedrig. In der Familienpolitik gibt es in Österreich relativ hohe Geldleistungen (Familienbeihilfe, Kinderbetreuungsgeld), aber niedrige Ausgaben für Sachleistungen (Kinderbetreuung). 9 Die österreichische Sozialpolitik war lange von der Sozialpartnerschaft geprägt. Kern der Sozialpartnerschaft ist der Interessensausgleich und die Abstimmung politischer Vorhaben zwischen Regierung und den Interessensvertretungen der Arbeitnehmer*innen und Arbeitgeber*innen. 9 Eine Ursache für die jahrzehntelange Stabilität der Sozialpartnerschaft ist die enge personelle und organisatorische Verflechtung von Verbänden und Parteien. Die Arbeiternehmer*innen-Verbände (ÖGB, AK) stehen dabei der SPÖ, die Arbeitgeber*innen-Verbände (WKO, LK) der ÖVP nahe. EinleitungSozialpolitik umfasst alle politischen Maßnahmen und Prozesse zur Errichtung, Ausund Umgestaltung des Sozialstaates. Während Sozialstaaten in unterschiedlichen Ländern und zu unterschiedlichen Zeiten sehr verschieden aussehen, ist ihnen doch eines

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Redistribution within the tax-benefits system in Austria

Cited by 35 publications

References 15 publications

Inequality, Redistribution, and the Financial Crisis: Evidence from Distributional National Accounts for Austria

Inequality, Redistribution, and the Financial Crisis: Evidence from Distributional National Accounts for Austria

The Distributional Impact of Social Spending on In-Kind and Cash Child Transfers in Croatia

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