Mayrhuber, Christine; Rocha-Akis, Silvia; Zulehner, … - In: WIFO Monatsberichte (monthly reports) 87 (2014) 11, pp. 767-781
Income from work is subject to a high tax burden, which at the lower end is mostly the result of high social insurance contributions. Alleviating this burden by reducing contributions to social insurance for low-income employees would increase the monthly net income by 5.2 percent for 90 percent...