Redistribution by the Austrian State 2015/16

This study provides an actualised assessment of the income situation of private households before and after redistribution through government revenue and expenditure. The first part of the study covers the year 2015 and is a follow-up of previous work carried out by WIFO for the years 1983, 1991, 2000, 2005 and 2010. The report discusses the distribution and progressivity of social contributions as well as direct and indirect taxes at the household level. One focus of the study lies in the redistributive role of monetary and in-kind public welfare and social services in the areas relating health care, education, families, housing, unemployment and social assistance. The second part of the study investigates the redistribution effects of the tax reform 2015-16 on the basis of a microsimulation model.