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Weitere Publikationen: Margit Schratzenstaller-Altzinger (106 hits)

in: Irmi Seidl, Angelika Zahrnt, Tätigsein in der Postwachstumsgesellschaft
Book chapters, contributions to collected volumes, Metropolis, 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.
This study updates the 2015 study entitled "The EU Budget for Gender Equality". It investigates whether, and to what extent, progress has been made in gender budgeting in the EU since the publication of the 2015 study, particularly in the light of the European Parliament's 2017 Resolution entitled "EU Funds for Gender Equality". Based on desk-based and empirical research, this study finds that the absence of overall and consistent commitment to gender equality in the EU budget and the budgetary process continues. As a result, the study calls on the European Commission, the European Parliament and the Council of the European Union to take legislative action to anchor gender equality to all policies that receive funding from the EU budget.
in: Luca Zamparini, Ubaldo Villani-Lubelli, Features and Challenges of the EU Budget. A Multidisciplinary Analysis
Book chapters, contributions to collected volumes, Edward Elgar, Cheltenham–Northampton, 2019, pp.180-204, https://www.e-elgar.com/shop/features-and-challenges-of-the-eu-budget
The chapter focuses on the impact of the Brexit on the EU budget. Departing from the hypothesis that the Brexit may act as a catalyst for fundamental reforms within the EU budget aiming at strengthening the added value of EU expenditures and revenues, the chapter sketches the pillars of such far-reaching reforms. It then provides an overview over the expected financial implications of the Brexit. The current status of the UK-EU Brexit negotiations implies a twofold financial impact of the Brexit, comprising the one-off "Brexit bill" or "divorce bill" and the permanent "Brexit gap". Against this background, the chapter closes with a brief first assessment of the European Commission's proposals for the next MFF. To cover the Brexit gap and to finance the new priorities, the proposals foresee an increase in national contributions as well as new own resources.
in: Andreas Khol, Stefan Karner, Wolfgang Sobotka, Bettina Rausch, Günther Ofner, Dietmar Halper (Eds.), Österreichisches Jahrbuch für Politik
Book chapters, contributions to collected volumes, Böhlau, Wien, 2019, pp.43-48, https://politische-akademie.at/de/jahrbuch
In den letzten Jahren wurden Fortschritte hinsichtlich der Konsolidierung der öffentlichen Haushalte in Österreich erzielt. Diese sollten aber nicht zu dem Schluss verleiten, dass künftige budgetäre Herausforderungen, die sich aus Demographie, Digitalisierung, Zuwanderung und Klimawandel ergeben, ohne weitere langfristig wirkende strukturelle Reformen bewältigbar sind. Auch weitere Entlastungen bei Steuern und Abgaben erfordern entsprechende Strukturreformen zur Dämpfung der Ausgabendynamik in großen, zumeist föderal organisierten Aufgaben- und Ausgabenbereichen.
FairTax Working Paper Series, 2018, (21), 39 pages, http://umu.diva-portal.org/smash/get/diva2:1270205/FULLTEXT01.pdf
The paper analyses the potential of a surcharge on national fuel taxes as sustainability-oriented own resource to finance the EU budget. Our estimations show that such a surcharge could yield substantial revenues, ranging between 12.93 billion € (for a surcharge of 0.03 €) and 86.2 billion € (for a surcharge of 0.2 €) per year. Besides the contribution an EU fuel tax would make to various sustainability-related EU goals and strategies, it would help to address two specific problems inherent in the current EU system of fuel taxation. An EU fuel tax designed as a surcharge on national fuel taxes would decrease the existing tax bias in favour of diesel, as the surcharge would be levied uniformly on gasoline and diesel, which in most EU countries is taxed at lower rates, alike. Moreover, by increasing national fuel tax rates, the surcharge would – depending on its level – mitigate or even remove the "under-taxation" of fuel in relation to the minimum fuel tax rates stipulated in the EU Energy Tax Directive in a number of EU member countries, which is caused by the absence of regular inflation adjustment of nominal fuel tax rates.
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