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Umverteilung durch Steuern in Österreich by Paster, Thomas

Umverteilung durch Steuern in Österreich

by Thomas Paster
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Book cover type: Paperback
  • ISBN13: 9783638638173
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 68
  • Original Price: USD 25.5
  • Language: German
  • Edition: N/A
  • Item Weight: 100 grams
  • BISAC Subject(s): General

Studienarbeit aus dem Jahr 2001 im Fachbereich Politik - Internationale Politik - Region: Westeuropa, Note: sehr gut, Universität Wien (Insitut für Politikwissenschaft), Veranstaltung: Seminar aus Österreichischer Regimelehre: Verteilungspolitik, Sprache: Deutsch, Abstract: Diese Arbeit beschäftigt sich mit den Verteilungswirkungen von Einkommensteuern in Österreich. Wer zahlt sie? Und wer zahlt wieviel? Im ersten Kapitel wird die Frage der Einkommensverteilung aus theoretischer Sicht beleuchtet: Welche Fragen sind im Zusammenhang mit Einkommensverteilung grundsätzlich relevant? Welche Ziele verfolgt Verteilungspolitik? Im zweiten Kapitel "Struktur der gesellschaftlichen Ungleichheit" wird die Primärverteilung der Einkommen in Österreich beschrieben. Anschlie end werden die Umverteilungswirkungen von Lohn- und Einkommensteuer, von Sozialversicherungsbeiträgen, sowie der Gewinnsteuern beschrieben. Der Schwerpunkt liegt dabei bei der Lohn- bzw. Einkommensteuer. In den Schlussfolgerungen schlie lich werden die Auswirkungen der verschiedenen Steuern und Abgaben insgesamt auf die Primärverteilung bewertet, sowie die Bedeutung von verteilungspolitischen Zielen unter den heutigen politischen Rahmenbedingungen analysiert.

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