*WIC Online Colloquium* *** * ************************** **Michael Christl*, Joint Research Centre of the European Commission * * *Redistribution within the tax-benefits system in Austria** ** *Tuesday, November 10th, 15:00-16:00 (CEST) ** ** **Please register for the presentation here until one day before the presentation 10:00 (CEST): **https://www.oeaw.ac.at/vid/events/calendar/wic-colloquium/registration/ <https://www.oeaw.ac.at/vid/events/calendar/wic-colloquium/registration/> Login information will be sent to registered participants the day before the presentation. ****** *Abstract* This study analyzes redistribution within the Austrian tax-benefit system. We take a comprehensive view and include not only direct taxation and cash benefits but also indirect taxes and in-kind transfers. We look at two kinds of redistribution: between households belonging to different income groups, and between generations, taking a life-cycle perspective. We find that the inequality-enhancing effect of indirect taxes is more than offset by the inequality-reducing effect of in-kind benefits. The Gini coefficient increases from 0.24 to 0.26 due to indirect taxes, but when adding in-kind benefits, it is reduced to 0.23. The overall effect of both indirect taxes and in-kind benefits is therefore progressive. When looking at the impact of indirect taxes and in-kind benefits by generations, we find substantial redistribution in the current system. Our analysis highlights the importance of considering both indirect taxation and in-kind benefits, in a comprehensive analysis of the welfare state. Since in-kind benefits and indirect taxes can vary substantially across countries, both might have a substantial impact on cross-country comparisons of the redistributional impact of welfare states. More Information: https://www.oeaw.ac.at/fileadmin/subsites/Institute/VID/PDF/Colloquium/2020/... <https://www.oeaw.ac.at/fileadmin/subsites/Institute/VID/PDF/Colloquium/2020/Online_Colloquium_Announcement_Christl.pdf>