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  1. (Gender-differentiated) effects of changes in personal incom taxation
    Author: Fink, Marian; Janová, Jitka; Nerudová, Danuše; Pavel, Jan; Schratzenstaller, Margit; Sindermann-Sienkiewicz, Friedrich; Spielauer, Martin
    Published: 2019
    Publisher:  ZBW - Leibniz Information Centre for Economics, Hamburg

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    Source: Union catalogues
    Language: English
    Media type: Article (journal)
    Format: Print
    Parent title: Enthalten in: Intereconomics / German National Library of Economics (ZBW), Leibniz Information Centre for Economics. CEPS, Centre for European Policy Studies; Hamburg, 2019; Volume 54, May/June 2019, Number 3, Seite 146-154
    Subjects: Einkommensteuer; Einkommensumverteilung; Geschlechterforschung; ; Österreich; Deutschland; Spanien; Tschechien; Großbritannien; Schweden; Internationaler Vergleich;
    Scope: Diagramme, Tabellen
  2. Policy recommendations on the gender effects of changes in tax bases, rates, and units
    results of microsimulation analyses for six selected EU member countries
    Author: Fink, Marian; Janová, Jitka; Nerudová, Danuše; Pavel, Jan; Schratzenstaller, Margit; Sindermann-Sienkiewicz, Friedrich; Spielauer, Martin
    Published: March 2019
    Publisher:  Österreichisches Institut für Wirtschaftsforschung, Wien

    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... more

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    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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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/207151
    Series: WIFO working papers ; 2019, 578
    Scope: 1 Online-Ressource (circa 84 Seiten), Illustrationen