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Verteilungswirkungen des österreichischen Steuer- und Sozialabgabensystems 2007/2016

Author

Listed:
  • Silvia Rocha-Akis
  • Viktor Steiner

    (WIFO)

  • Christine Zulehner

Abstract

Die Steuerreformen 2009/10 und 2015/16 erhöhten jeweils den Progressionsgrad der Einkommensteuer. Die indirekten Steuern, die für die Haushalte mit dem niedrigsten Gesamteinkommen die größte Abgabenbelastung bilden, wirken regressiv. Hatte sich der Regressionsgrad zwischen 2007 und 2010 etwas abgeschwächt, so erhöhte sich die Belastung niedriger Einkommen durch indirekte Steuern in den letzten Jahren durch den starken Anstieg der Miet- und Lebensmittelpreise. Insgesamt nahm die Umverteilungswirkung des Steuersystems (Einkommensteuer und indirekte Steuern) seit 2007 zu. Allerdings stieg die Belastung durch Sozialbeiträge in den unteren Einkommensdezilen zwischen 2007 und 2016 und sank in den oberen, sodass sich die Umverteilungswirkung der Sozialbeiträge abschwächte. Der Zunahme der Progressionswirkung der Einkommensteuer infolge der Steuerreformen stand daher eine immer schwächere Umverteilungswirkung der Sozialbeiträge gegenüber. Die Umverteilungswirkung des Steuer- und Sozialabgabensystems nahm zwischen 2007 und 2010 leicht zu, blieb aber zwischen 2010 und 2016 unverändert.

Suggested Citation

  • Silvia Rocha-Akis & Viktor Steiner & Christine Zulehner, 2016. "Verteilungswirkungen des österreichischen Steuer- und Sozialabgabensystems 2007/2016," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(5), pages 347-359, May.
    • Handle: RePEc:wfo:monber:y:2016:i:5:p:347-359
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    References listed on IDEAS

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