{"id":267512,"date":"2024-06-14T02:38:39","date_gmt":"2024-06-14T00:38:39","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/267512\/"},"modified":"2025-01-17T13:57:05","modified_gmt":"2025-01-17T12:57:05","slug":"direct-taxes-social-contributions-and-indirect-taxes-by-type-of-income","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/267512\/","title":{"rendered":"Direct Taxes, Social Contributions and Indirect Taxes by Type of Income"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-267512","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The study analyses the contribution of different types of income, particularly income from dependent employment, to the financing of public budgets in 2019. In addition to the typically presented revenue from direct taxes (social contributions and income tax), the analysis is ex-tended to include indirect taxes (value-added tax and excise duties), thereby providing a more comprehensive picture of the respective contributions to total tax revenue. The results highlight the central role of income from dependent employment in the financing of public budgets. It not only accounts for the largest share but also a disproportionately high contribution to total tax revenue.","onlinedate":"2025-01-17 00:00:00","lang":"German","publication_series":"","publication_date":"20250117","publication_date_year":"","publication_date_full":true,"publication_num_pages":"32","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":420812,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3510],"collaboration":"","persons":[3717,4245],"persons_data":"[{\"personId\":3717,\"personName\":\"Marian Fink\",\"organisationNames\":[]},{\"personId\":4245,\"personName\":\"Silvia Rocha-Akis\",\"organisationNames\":[]}]","clients":[10744],"subclients":[],"partners":[],"topics":[41261],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_bookanthology rendering_apa rendering_bookanthology_apa\\\"><span>Fink, M.<\\\/span><span>, &amp; Rocha-Akis, S.<\\\/span> (2025). <span><em>Abgabenleistung nach Einkommensarten<\\\/em><\\\/span>. WIFO.<\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_bookanthology rendering_vancouver rendering_bookanthology_vancouver\\\"><span>Fink M<\\\/span><span>, Rocha-Akis S<\\\/span>. <span class=\\\"title\\\"><span>Abgabenleistung nach Einkommensarten<\\\/span><\\\/span>. WIFO; 2025.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_bookanthology rendering_bibtex rendering_bookanthology_bibtex\\\"><div>@book{737631ed5576420ca554dee981fb7d7a,<\\\/div><div>  title    = \\\"Abgabenleistung nach Einkommensarten\\\",<\\\/div><div>  abstract = \\\"Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbst{\\\\\\\"a}ndiger Besch{\\\\\\\"a}ftigung zur Finanzierung der {\\\\\\\"o}ffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeitr{\\\\\\\"a}ge und Einkommensteuer) wird die Betrachtung um indirekte Abgaben (Mehrwertsteuer und Verbrauchsteuern) erg{\\\\\\\"a}nzt und gibt damit ein vollst{\\\\\\\"a}ndigeres Bild des jeweiligen Beitrags zum Abgabenaufkommen. Die Ergebnisse verdeutlichen die zentrale Bedeutung der Unselbst{\\\\\\\"a}ndigeneinkommen f{\\\\\\\"u}r die Finanzierung der {\\\\\\\"o}ffentlichen Haushalte. Sie leisten nicht nur den gr{\\\\\\\"o}{\\\\ss}ten, sondern auch einen {\\\\\\\"u}berproportionalen Anteil am Abgabenaufkommen.\\\",<\\\/div><div>  author   = \\\"Marian Fink and Silvia Rocha-Akis\\\",<\\\/div><div>  year     = \\\"2025\\\",<\\\/div><div>  month    = jan,<\\\/div><div>  day      = \\\"17\\\",<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_bookanthology rendering_ris rendering_bookanthology_ris\\\"><p>TY  - BOOK<\\\/p><p>T1  - Abgabenleistung nach Einkommensarten<\\\/p><p>AU  - Fink, Marian<\\\/p><p>AU  - Rocha-Akis, Silvia<\\\/p><p>PY  - 2025\\\/1\\\/17<\\\/p><p>Y1  - 2025\\\/1\\\/17<\\\/p><p>N2  - Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbst\u00e4ndiger Besch\u00e4ftigung zur Finanzierung der \u00f6ffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeitr\u00e4ge und Einkommensteuer) wird die Betrachtung um indirekte Abgaben (Mehrwertsteuer und Verbrauchsteuern) erg\u00e4nzt und gibt damit ein vollst\u00e4ndigeres Bild des jeweiligen Beitrags zum Abgabenaufkommen. Die Ergebnisse verdeutlichen die zentrale Bedeutung der Unselbst\u00e4ndigeneinkommen f\u00fcr die Finanzierung der \u00f6ffentlichen Haushalte. Sie leisten nicht nur den gr\u00f6\u00dften, sondern auch einen \u00fcberproportionalen Anteil am Abgabenaufkommen.<\\\/p><p>AB  - Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbst\u00e4ndiger Besch\u00e4ftigung zur Finanzierung der \u00f6ffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeitr\u00e4ge und Einkommensteuer) wird die Betrachtung um indirekte Abgaben (Mehrwertsteuer und Verbrauchsteuern) erg\u00e4nzt und gibt damit ein vollst\u00e4ndigeres Bild des jeweiligen Beitrags zum Abgabenaufkommen. Die Ergebnisse verdeutlichen die zentrale Bedeutung der Unselbst\u00e4ndigeneinkommen f\u00fcr die Finanzierung der \u00f6ffentlichen Haushalte. Sie leisten nicht nur den gr\u00f6\u00dften, sondern auch einen \u00fcberproportionalen Anteil am Abgabenaufkommen.<\\\/p><p>M3  - Studie<\\\/p><p>BT  - Abgabenleistung nach Einkommensarten<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[\"Einsiedl Martina\"]","scientific_review":"[\"Loretz Simon\"]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Direct Taxes, Social Contributions and Indirect Taxes by Type of Income - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/267512\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Direct Taxes, Social Contributions and Indirect Taxes by Type of Income\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/267512\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-17T12:57:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/267512\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/267512\\\/\",\"name\":\"Direct Taxes, Social Contributions and Indirect Taxes by Type of Income - 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