{"id":84247,"date":"2024-01-22T08:54:30","date_gmt":"2024-01-22T07:54:30","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/84247\/"},"modified":"2026-02-17T15:58:56","modified_gmt":"2026-02-17T14:58:56","slug":"redistribution-by-the-state-in-austria-2","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/84247\/","title":{"rendered":"Redistribution by the State in Austria"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-84247","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Although the size of the public sector is large in Austria, its redistributive impact from high to low income classes is limited: on the revenue side, income and property taxation is low and only moderately progressive but indirect taxation is high. Thus, the degree of progression of public revenues is only moderate. Although, the expenditure side is dominated by the principle of horizontal equity the redistributive impact of public expenditures is clearly progressive: low-income classes receive proportionately more public benefits than high-income groups.","onlinedate":"1996-10-01 02:00:00","lang":"English","publication_series":"","publication_date":"19961001","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Redistribution by the State in Austria\"]","jelcodes":"[]","related_publications":"[]","pdf":null,"zip":null,"link":"https:\/\/www.wifo.ac.at\/wwa\/pubid\/334","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"1","monthly_report_pages":"185-196","monthly_report_pages_sort":"185","issue":"4","journal":"Austrian Economic Quarterly","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[183747],"research_groups":[3510],"collaboration":"","persons":[3593],"persons_data":"[{\"personId\":3593,\"personName\":\"Alois Guger\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"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_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Guger, A.<\\\/span> (1996). <span>Redistribution by the State in Austria<\\\/span>. <span><em>Austrian Economic Quarterly<\\\/em><\\\/span>, <em>1<\\\/em>(4), 185-196. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/334\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/334<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Guger A<\\\/span>. <span class=\\\"title\\\"><span>Redistribution by the State in Austria<\\\/span><\\\/span>. <span>Austrian Economic Quarterly<\\\/span>. 1996 Oct;1(4):185-196.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{da9a06c1f6d14e109f131aa2d8c1cdb8,<\\\/div><div>  title    = \\\"Redistribution by the State in Austria\\\",<\\\/div><div>  abstract = \\\"Although the size of the public sector is large in Austria, its redistributive impact from high to low income classes is limited: on the revenue side, income and property taxation is low and only moderately progressive but indirect taxation is high. Thus, the degree of progression of public revenues is only moderate. Although, the expenditure side is dominated by the principle of horizontal equity the redistributive impact of public expenditures is clearly progressive: low-income classes receive proportionately more public benefits than high-income groups.\\\",<\\\/div><div>  keywords = \\\"Redistribution by the State in Austria, Redistribution by the State in Austria\\\",<\\\/div><div>  author   = \\\"Alois Guger\\\",<\\\/div><div>  year     = \\\"1996\\\",<\\\/div><div>  month    = oct,<\\\/div><div>  language = \\\"English\\\",<\\\/div><div>  volume   = \\\"1\\\",<\\\/div><div>  pages    = \\\"185--196\\\",<\\\/div><div>  journal  = \\\"Austrian Economic Quarterly\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_contributiontoperiodical rendering_ris rendering_contributiontoperiodical_ris\\\"><p>TY  - GEN<\\\/p><p>T1  - Redistribution by the State in Austria<\\\/p><p>AU  - Guger, Alois<\\\/p><p>PY  - 1996\\\/10<\\\/p><p>Y1  - 1996\\\/10<\\\/p><p>N2  - Although the size of the public sector is large in Austria, its redistributive impact from high to low income classes is limited: on the revenue side, income and property taxation is low and only moderately progressive but indirect taxation is high. Thus, the degree of progression of public revenues is only moderate. Although, the expenditure side is dominated by the principle of horizontal equity the redistributive impact of public expenditures is clearly progressive: low-income classes receive proportionately more public benefits than high-income groups.<\\\/p><p>AB  - Although the size of the public sector is large in Austria, its redistributive impact from high to low income classes is limited: on the revenue side, income and property taxation is low and only moderately progressive but indirect taxation is high. Thus, the degree of progression of public revenues is only moderate. Although, the expenditure side is dominated by the principle of horizontal equity the redistributive impact of public expenditures is clearly progressive: low-income classes receive proportionately more public benefits than high-income groups.<\\\/p><p>KW  - Redistribution by the State in Austria<\\\/p><p>KW  - Redistribution by the State in Austria<\\\/p><p>M3  - WIFO series<\\\/p><p>VL  - 1<\\\/p><p>SP  - 185<\\\/p><p>EP  - 196<\\\/p><p>JO  - Austrian Economic Quarterly<\\\/p><p>JF  - Austrian Economic Quarterly<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","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 v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Redistribution by the State in Austria - 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\/84247\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Redistribution by the State in Austria\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/84247\/\" \/>\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=\"2026-02-17T14:58:56+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\\\/84247\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/84247\\\/\",\"name\":\"Redistribution by the State in Austria - 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