{"id":53055,"date":"2023-12-01T18:03:25","date_gmt":"2023-12-01T17:03:25","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/verteilungswirkungen-von-steuern-und-sozialbeitraegen-2015\/"},"modified":"2024-11-07T06:05:39","modified_gmt":"2024-11-07T05:05:39","slug":"verteilungswirkungen-von-steuern-und-sozialbeitraegen-2015","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/53055\/","title":{"rendered":"Distributional Effects of Taxes and Social Security Contributions 2015"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-53055","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The burden of taxes and social contributions on private households is high in Austria. The tax ratio of households with income predominantly from gainful employment is 37.3 percent on average, higher than that of all households at 34.3 percent. The tax burden varies depending on the income level and structure: in 2015, households in the lower third of the income distribution spent 13.4 percent of their total gross income on indirect taxes and 12.2 percent on direct taxes (a total of 25.6 percent of income), households in the upper third of income spent 6.8 percent on indirect taxes and 30.8 percent on direct taxes (a total of 37.6 percent). In relation to all households, the tax system has a clearly progressive effect.","onlinedate":"2019-05-29 12:00:00","lang":"German","publication_series":"","publication_date":"20190501","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Abgabenbelastung nach Haushaltstypen\",\"Abgabenbelastung privater Haushalte\",\"Abgabenquote\",\"direkte Abgaben\",\"indirekte Steuern\"]","jelcodes":"[\"D31\",\"H23\",\"H24\",\"H4\",\"H53\",\"H55\"]","related_publications":"[]","pdf":377184,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"92","monthly_report_pages":"353-363","monthly_report_pages_sort":"353","issue":"5","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":"2019-05-29 12:00:00","types":[44312],"research_groups":[3500,3510],"collaboration":"","persons":[3537,3859,3698],"persons_data":"[{\"personId\":3537,\"personName\":\"J\u00fcrgen Bierbaumer-Polly\",\"organisationNames\":[]},{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]},{\"personId\":3698,\"personName\":\"Christine Mayrhuber\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","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 v27.3 (Yoast SEO v27.3) - 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