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Gender-Budgeting im Steuersystem

Author

Listed:
  • Margit Schratzenstaller-Altzinger

Abstract

Nach einer kurzen Darstellung der politischen und rechtlichen Grundlagen sowie des Status-quo des Umsetzungsprozesses von Gender-Budgeting in Österreich im Allgemeinen und im Bereich der Steuern und Abgaben im Besonderen konzentriert sich der Literaturüberblick auf die Wirkungen von Steuern und Abgaben auf das Arbeitskräfteangebot und auf genderdifferenzierte Verteilungswirkungen. Bisher liegen hier in Österreich unsystematisch und unregelmäßig Analysen der genderdifferenzierten Verteilungswirkungen im Bereich von Lohn- und Einkommensteuer sowie einige statistisch-ökonometrische Studien zur Arbeitsangebotselastizität vor. Der gesamte Bereich der Steuern auf Verbrauch und Vermögen wurde dagegen noch kaum behandelt. In einem zweiten Schritt werden wichtige Datenerfordernisse für eine gendersensible Analyse des österreichischen Abgabensystems sowie wichtige Datenlücken identifiziert. Abschließend werden Empfehlungen für Maßnahmen des Bundesministeriums für Finanzen und anderer politischer Akteure formuliert, um die Qualität des Umsetzungsprozesses und seiner Ergebnisse zu garantieren. Sie beziehen sich auf institutionelle Rahmenbedingungen, die Schaffung und effektive Nutzung von interner und externer Expertise, die Dokumentation und Berichterstattung als Grundlage für die Ableitung und Umsetzung gleichstellungsorientierter Maßnahmen sowie auf Vorgaben und Standards bezüglich der Abläufe und inhaltlichen Aspekte der Umsetzung von Gender-Budgeting.

Suggested Citation

  • Margit Schratzenstaller-Altzinger, 2012. "Gender-Budgeting im Steuersystem," WIFO Studies, WIFO, number 45759, January.
    • Handle: RePEc:wfo:wstudy:45759
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    References listed on IDEAS

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    1. Jürgen Janger & Julia Bock-Schappelwein & Michael Böheim & Ulrike Famira-Mühlberger & Thomas Horvath & Daniela Kletzan-Slamanig & Stefan Schönfelder & Margit Schratzenstaller-Altzinger & Maria M. Hofm, 2014. "Monitoring of Austria's Efforts Within the Europe 2020 Strategy. Update 2013-14," WIFO Studies, WIFO, number 47415, January.
    2. Hedwig Lutz, 2014. "Das Gender-Budget-Ziel in der aktiven Arbeitsmarktpolitik: Mindestens 50% der Mittel für Frauen," WIFO Monatsberichte (monthly reports), WIFO, vol. 87(3), pages 183-195, March.
    3. Philipp Heimberger, 2017. "Österreichs Staatsausgabenstrukturen im europäischen Vergleich," wiiw Research Reports in German language 8, The Vienna Institute for International Economic Studies, wiiw.

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