Redistribution by the State in Austria 2015. Introductory Remarks

The current WIFO redistribution study follows previous WIFO redistribution studies, which have been carried out since the 1980s and which monitor the developments in five-year intervals since 2000. The most actual available integrated database co-vers the year 2015. The comprehensive and detailed analysis of the redistributive effects of direct and indirect taxes, social contributions and social monetary and in-kind benefits for private households distinguishes this work from standard redistribu-tion analyses. The redistributive effects of the Austrian state's activities in 2015 are summarised in eight articles in this issue of the WIFO-Monatsberichte. Based on the distribution of market and primary incomes, on the revenue side the impact of social contributions and direct and indirect taxes on their distributional effects are analysed. On the expenditure side, the focus is on public social and welfare benefits in cash and in kind in the areas of health, education, family, housing, unemployment and needs-based minimum income. The extent of the redistribution and the effects on income inequality and poverty are also examined for different household types.