Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/207151 
Year of Publication: 
2019
Series/Report no.: 
WIFO Working Papers No. 578
Publisher: 
Austrian Institute of Economic Research (WIFO), Vienna
Abstract: 
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.
Subjects: 
EUROMOD
microsimulations
gender effects
income taxation
JEL: 
D31
H21
H24
J16
Document Type: 
Working Paper

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