(Gender-differentiated) Effects of Changes in Personal Income Taxation

摘要

M. Fink$1J. Janová$2D. Nerudová$3J. Pavel$4M. Schratzenstaller$5F. Sindermann-Sinkiewicz$6M. Spielauer$7; $1Austrian Institute of Economic Research, Vienna, Austria$2Mendel University Brno, Czech Republic$3Mendel University Brno, Czech Republic$4University of Economics Prague, Czech Republic$5Austrian Institute of Economic Research, Vienna, Austria$6Parliamentary Budget Office, Vienna, Austria$7Austrian Institute of Economic Research, Vienna, Austria; ;;;;;;; Our simulations show that the design of income tax schedules, systems of household taxation and (tax-related) child benefits has non-negligible effects on income distribution and on work incentives in general - particularly from a gender perspective - in the six EU Member States considered. General tendencies and effects can be identified although the effects differ for some household types across countries and depending on the concrete design of the tax benefit system and the interactions between tax and benefit provisions that cannot be captured in our simulation exercise.