Redistribution within the tax-benefits system in Austria
| Autor: | Michael Christl, Monika Köppl–Turyna, Dénes Kucsera, Hanno Lorenz |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Economics and Econometrics
Gini coefficient Public economics Direct tax media_common.quotation_subject 05 social sciences Economics Econometrics and Finance (miscellaneous) 0211 other engineering and technologies Welfare state 02 engineering and technology Redistribution (cultural anthropology) Work (electrical) Cash 0502 economics and business Economics Euromod 021108 energy 050207 economics Indirect tax media_common |
| Zdroj: | Economic Analysis and Policy. 68:250-264 |
| ISSN: | 0313-5926 |
| DOI: | 10.1016/j.eap.2020.09.011 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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