Gender Budgeting Within the Revenue System
After giving a short overview of the political and legal groundwork for and status quo of the gender budgeting implementation process in Austria in general and fiscal revenues in particular, the literature review focuses on the effects of taxation on the labour supply and on gender-differentiated distribution effects. So far, only unsystematic and occasional analyses have been made in Austria of the gender-differentiated distribution effects regarding wage and income taxes, as well as some statistical-econometric studies on the labour supply elasticity, whereas taxes on consumption and assets have been mostly ignored so far. A second step identifies the main data requirements for a gender-sensitive analysis of the Austrian revenue system, as well as major gaps in the data. In conclusion, recommendations are drawn up for measures to be taken by the Finance Ministry in order to guarantee the quality of the implementation process and its results. They cover institutional framework terms, the creation and effective use of internal and external expertise, documentation and reporting as the basis for obtaining and implementing gender-oriented measures and requirements, and standards of approaches and contentual aspects regarding the implementation of gender budgeting.