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Effects of Changes in Tax/Benefit Policies in Austria 2003-2005
[journal article]
Abstract
The aim of this paper is to evaluate whether policy reforms in Austria between 2003 and 2005 were successful in meeting redistributive objectives and in reducing poverty. The authors use the tax/benefit micro-simulation model EUROMOD for this analysis. In the period under review the 2004-2005 tax re... view more
The aim of this paper is to evaluate whether policy reforms in Austria between 2003 and 2005 were successful in meeting redistributive objectives and in reducing poverty. The authors use the tax/benefit micro-simulation model EUROMOD for this analysis. In the period under review the 2004-2005 tax reform was introduced and contributions to health insurance were raised. On the benefit side no major changes took place, the main family benefits were not even indexed to inflation. The authors find that the measures had no significant impact on poverty and income distribution. However, in total they increased the disposable income of almost all groups of the population.... view less
Classification
Economic Policy
Free Keywords
Policy Reform; Income Inequality; Austria; Economic Policy; Income Distribution
Document language
English
Publication Year
2007
Page/Pages
p. 611-636
Journal
Sociologický časopis / Czech Sociological Review, 43 (2007) 3
Status
Published Version; reviewed
Licence
Deposit Licence - No Redistribution, No Modifications