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Further publications: Margit Schratzenstaller-Altzinger (110 hits)

Austrian Institute of Economic Research economist Margit Schratzenstaller's intervention focused on the bigger picture. "Future-proofing fiscal policies is key to implementing current action plans to address increasing inequality, migration, and global warning", she said. A reform of the rules is therefore imperative to close the 600 billion € investment gap that the EU currently faces. A reformed EU budget should finance expenditure that yields more returns when engaged at the EU level, like R&D, and should be financed with innovative taxes that cannot be properly implemented at national level, like a financial transaction tax and an airline travel tax. Finally, "we desperately need a harmonisation of tax policy" she said, "to shift the burden away from labour taxation towards profit taxation, through for instance a minimum corporate tax".
in: Irmi Seidl, Angelika Zahrnt, Tätigsein in der Postwachstumsgesellschaft
Book chapters, contributions to collected volumes, Metropolis-Verlag, Marburg, August 2019, pp.207-225, https://metropolis-verlag.de/Taetigsein-in-der-Postwachstumsgesellschaft/1405/book.do
Die bestehenden europäischen Abgabensysteme sind aus Nachhaltigkeitssicht nicht mehr zeitgemäß. Sie basieren stark auf der Besteuerung der Arbeit, wobei nach wie vor in vielen Abgabensystemen von einem (in der Regel männlichen) Hauptverdiener auf der Basis eines Normalarbeitsverhältnisses und einer weiblichen Zuverdienerin ausgegangen wird. Lenkungssteuern zur Bewältigung der großen Herausforderungen in Klima- und Umweltpolitik werden zu wenig genutzt, und der Beitrag der Abgabensysteme zu verteilungspolitischen Zielsetzungen hat langfristig abgenommen. Um die europäischen Abgabensysteme zukunftsfähig zu machen, ist ein fundamentaler Umbau mit einer Umschichtung der Abgabenlast weg von Arbeitseinkommen hin zu Emissionen bzw. Ressourcen- und Energieverbrauch einerseits sowie zu Vermögen und höheren Einkommen andererseits erforderlich. Wie in kaum einem anderen Politikbereich haben Strukturreformen im Abgabensystem das Potential, die verschiedenen Dimensionen der Nachhaltigkeit gleichzeitig zu adressieren.
Eine globale Finanztransaktionssteuer brächte verschiedenste Vorteile und birgt geringe Risiken. Voraussetzung wären jedoch eine weltweite Anwendung und genügend tiefe Steuersätze.
Åsa Gunnarsson, Danuše Nerudová, Margit Schratzenstaller
Intereconomics – Review of European Economic Policy, 2019, (3), pp.133-133, https://rdcu.be/bFkuZ
The FairTax project addresses the impact of EU national tax systems on widening socio-economic and gender inequalities as well as fiscal sustainability and tax fairness issues. This research will help improve economic stability while promoting economic, social and environmental sustainability.
Marian Fink, Jitka Janová, Danuše Nerudová, Jan Pavel, Margit Schratzenstaller, Friedrich Sindermann-Sienkiewicz, Martin Spielauer
Intereconomics – Review of European Economic Policy, 2019, (3), pp.146-154, https://rdcu.be/bFkuW
The design of tax systems has a considerable impact on the personal distribution of income and wealth at the household and the individual level. Due to gender-differentiated socio-economic conditions, taxation may affect men and women differently. One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and influence the distribution of paid and unpaid work between men and women. The paper presents an overview of the microsimulation results for selected provisions of the personal income tax system done with EUROMOD (a tax-benefit microsimulation model for the European Union) for six selected Member States: Germany, Austria, Spain, Czech Republic, United Kingdom and Sweden.
Intereconomics – Review of European Economic Policy, 2019, (3), pp.171-177, https://rdcu.be/bFkvp
In the current negotiations about the European Union's next medium-term Multiannual Financial Framework (MFF) for the period 2021 to 2027, the system of own resources financing EU expenditures plays a relatively important role. Currently, the EU budget primarily rests on contributions from Member States (VAT- and GNI-based own resources), whereas "true" own resources have continuously lost importance. In 2017, VAT-based own resources accounted for 12.2 percent of overall EU revenues and GNI-based own resources for 56.6 percent, while traditional own resources contributed the rather small share of 14.7 percent.
The existing EU system of own resources financing EU expenditures does not make any positive contribution to the various EU strategies and policies implemented to cope with the manifold long-term challenges confronting the EU. It is against this background that the European Commission as well as the High Level Group on Own Resources, but also the European Parliament have (repeatedly) called for the introduction of tax-based own resources to partially substitute national contributions to the EU budget. Our specific contribution to this debate consists in the exploration of sustainability-oriented options for tax-based own resources which are able to support sustainable growth and development in the EU. Based on a concept of sustainability-oriented taxation in the context of own resources for the EU, we develop sustainability-oriented evaluation criteria to assess the suitability of specific candidates for tax-based own resources. We then present various options for tax-based own resources and estimations of their revenue potential. Moreover, a summary evaluation of these options based on our evaluation criteria is undertaken. Finally, we address implementation aspects. In particular, we briefly present and discuss potential models to implement tax-based own resources in the EU within the existing legal framework.
FairTax Working Paper Series, 2019, (24), 80 pages, http://umu.diva-portal.org/smash/get/diva2:1300801/FULLTEXT01.pdf
European Union's Horizon 2020 research and innovation program 2014-2018
The design of tax systems has a considerable impact on the distribution of income and wealth at the household and the individual level, and due to gender-differentiated socio-economic conditions also in a gender perspective. One of the most important areas of taxation is the taxation of personal incomes. Besides the level of income tax rates and the design of the income tax schedule (progressive versus flat tax schedule), the system of household taxation (joint versus individual taxation), the determination of taxable income and the design of tax exemptions (tax allowances versus credits), particularly child-related ones, are crucial determinants of the distributional effects and work incentives of the personal income tax. The study presents an overview of the microsimulation results for selected provisions of the personal income tax system on income distribution and work incentives. The microsimulations are based on EUROMOD for six selected EU countries: Germany, Austria, Spain, Czech Republic, UK, and Sweden, countries of different "families" of welfare and taxation traditions.
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