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Redistribution by the State in Austria

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  • Alois Guger

    (WIFO)

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.

Suggested Citation

  • Alois Guger, 1996. "Redistribution by the State in Austria," Austrian Economic Quarterly, WIFO, vol. 1(4), pages 185-196, October.
    • Handle: RePEc:wfo:wquart:y:1996:i:4:p:185-196
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    Cited by:

    1. Alois Guger & Markus Marterbauer, 2004. "Die langfristige Entwicklung der Einkommensverteilung in Österreich," WIFO Studies, WIFO, number 25385.

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