Redistribution by the State in Austria

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Redistribution by the State in Austria

Author Info

Alois Guger (WIFO)

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Alois Guger

Abstract

Although the size of the public sector is large in Austria, its redistributive impact from high to low income classes is limited: on the revenue side, income and property taxation is low and only moderately progressive but indirect taxation is high. Thus, the degree of progression of public revenues is only moderate. Although, the expenditure side is dominated by the principle of horizontal equity the redistributive impact of public expenditures is clearly progressive: low-income classes receive proportionately more public benefits than high-income groups.

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Publisher Info
Article provided by WIFO in its journal Quarterly.

Volume (Year): 1 (1996)
Issue (Month): 4 (October)
Pages: 185-196
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Handle: RePEc:wfo:wquart:y:1996:i:4:p:185-196

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Other versions of this item:

Article
- Alois Guger, 1996. "Redistribution by the State in Austria," WIFO Monatsberichte (monthly reports), WIFO, vol. 69(10), pages 635-652, October. [Downloadable!] (restricted)
Paper
- Alois Guger, 1996. "Redistributiion by the State in Austria," Discussion Papers 0069, University of New South Wales, Social Policy Research Centre.

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