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  • This article examines the effects of the Austrian tax reform Familienbonus+, which mainly concerns the introduction of a new family tax credit and the abolishment of two family tax allowances and evaluates its impact in terms of different household types and socio-economic factors, such as age, gender, education or degree of urbanisation. The analysis was conducted using the microsimulation model EUROMOD. The results show that families (and children) benefit to a very different extent from this reform, as some parents do not have sufficient income or benefited to a higher degree from the abolished policy measures. In contrast to the political discussion, households in which both parents work full-time are only disproportionately relieved of their tax burden, while households in which one parent works fulltime and the other works part-time (or less) benefit more in proportion to their tax burden. In addition, the analysis shows distributional effects in favour of individuals in rural areas, between 20 and 45 years of age and with secondary school qualifications. Moreover, men benefit more than three times as much from this tax reform as women due to the high income differences. (xsd:string)
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  • 2020 (xsd:gyear)
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  • 2020 (xsd:gyear)
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  • 28 (xsd:string)
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  • Die Doctrine classique des Familienbonus (xsd:string)
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  • (17), 28, 2020 (xsd:string)
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