Tax and Contribution Burdens in Firms with Different Value Creation Structures

Client/Funding Institution

AK Lower Austria

Abstract

This study investigates differences in tax and social contribution burdens across industries and companies in Austria based on their structural characteristics such as labour intensity, automation levels, and sectoral affiliation. Using firm-level micro data, the project documents how businesses contribute to public revenues depending on their cost structures – with labour-intensive companies generally bearing a proportionally higher fiscal burden than capital-intensive firms. In addition to descriptive analysis, the study explores the possibility of simulation-based scenarios to assess the potential to shift tax burdens. The results are expected to support informed policy discussions on the distribution of fiscal burdens across industries and firm types in Austria.

Duration

December 2024 - June 2025

wiiw team Leader

Robert Stehrer

wiiw Staff

Sandra M. Leitner, Roman Römisch, Elena Smirnova

Countries covered: Austria

Research Areas: Labour, Migration and Income Distribution

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