Steuerreformvorschläge in der Diskussion - Eine Mikrosimulationsanalyse der Aufkommens- und Verteilungswirkungen für Österreich

Paul Eckerstorfer, Viktor Steiner and Florian Wakolbinger

Wirtschaft und Gesellschaft - WuG, 2014, vol. 40, issue 2, 203-233

Abstract: By using a microsimulation model, we analyze income-tax-reform proposals for Austria. The proposals include compensation for bracket creeping during the last years and a reduction of marginal tax rates, combined with a broader tax base. Moreover, they make the tax regime simpler. They are to be distinguished by different adjustments of family benefits, and they also differ in distributional effects and fiscal costs. On the basis of the first survey of household wealth in Austria, the "Household Finance and Consumption Survey" (HFCS), we show to what extent the fiscal costs of the income-tax-reform proposals could be financed by different wealth-tax regimes. Furthermore, we discuss the potentials of reducing government expenditure as an alternative to taxing wealth.

Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://emedien.arbeiterkammer.at/viewer/pdf/AC088 ... g_2014_40_2_0203.pdf PDF-file of article (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:clr:wugarc:y:2014v:40i:2p:203

Ordering information: This journal article can be ordered from
Kammer für Arbeiter und Angestellte für Wien, Abt. WW-Stat., Prinz Eugen Strasse 20-22, 1040 Wien Austria
http://www.wirtschaftundgesellschaft.at

Access Statistics for this article

Wirtschaft und Gesellschaft - WuG is currently edited by Markus Marterbauer

More articles in Wirtschaft und Gesellschaft - WuG from Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik Contact information at EDIRC.
Bibliographic data for series maintained by Michael Birkner ().