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Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016

机译：从1976年到2016年解释奥地利隐式税率的演变

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摘要

In this paper we decompose the change of the aggregate tax burden on labor in Austria. Our approach allows us to identify the impact of parametric changes in the tax and social security system, of base broadening measures, and of changes in the wage structure. The aggregate implicit tax rate increased by more than 10pp since the mid-1970s. Most of it can be attributed to changes in payroll taxes and social security contributions payable by employers and employees. The increase in the implicit tax rate was also driven by base-broadening measures affecting the income tax and slightly dampened by changes in the wage income structure, most importantly the very weak growth in average wages since the 1990s. Moreover, while the contribution of changes in the income tax parameters to the increase in the aggregate implicit tax rate has been small, they were an important factor for the non-uniform development of the tax burden within the income structure. Excluding base broadening measures, the 95th percentile earner now faced a 13pp higher total burden in 2016 compared to 1975, while the increase for the 20th percentile earner was comparably modest (+ 2pp).
机译：在本文中，我们分解了奥地利劳动力总税收负担的​​变化。我们的方法使我们能够识别参数变化在税收和社会保障系统中的影响，基础扩大措施以及工资结构的变化。自20世纪70年代中期以来，总隐式税率增加了10亿美元。大多数人都可以归因于雇主和雇员应付的工资税和社会保障捐款的变化。隐性税率的增加也受到影响所得税的基础扩大措施，并通过工资收入结构的变化略微抑制，最重要的是自20世纪90年代以来的平均工资增长较弱。此外，虽然所得税参数的变化的贡献增加了总隐含税率的增加，但他们是收入结构中税收负担的​​不均匀发展的重要因素。除了基础扩大措施，第95位百分位数现已面临2016年的13pp较高的总负担，而1975年，第20百分位数的增加较大（+ 2pp）。

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