Browsing by Autor "Michael Christl"

Now showing 1 - 3 of 3

More childcare for the poor? Budgetary impacts and female labour supply responses in Italy, Austria and Hungary
(Taylor & Francis, 2024) Edlira Narazani; Michael Christl; Francesco Figari
This paper examines the economic implications of achieving three different childcare targets (45%, 50%, and 55%) on children from disadvantaged families in Italy, Austria and Hungary. Using a discrete choice structural labour supply model that considers childcare options, we evaluate the impact of increasing childcare slots for children under 3 in poor households, defined as those in the bottom half of the income distribution. Reaching the revised Barcelona targets of 45% formal childcare participation for children under 3 would notably boost mothers' workforce engagement in all three countries, particularly in Austria. Moreover, the initial costs of creating additional childcare slots are nearly balanced out by the rise in income tax and social security contributions resulting from increased female labour market participation.
Net Fiscal Contributions in the EU—The Role of Indirect Taxation and In‐Kind Benefits
(Wiley, 2025) Michael Christl; Monika Köppl–Turyna
ABSTRACT This paper extends the traditional concept of disposable income by including in‐kind transfers for education and health as well as consumption taxes in the analysis. This extended view of tax–benefit systems offers a more comprehensive understanding of redistribution mechanisms within countries and facilitates cross‐country comparisons. As a first step, our analysis identifies households as either net contributors or net beneficiaries based on this extended income concept. Our results show that there is considerable variability in net fiscal contributions across households, influenced by factors such as income level, household composition and age. We find that extending the income concept reduces the number of net contributor households, as the monetary effect of in‐kind benefits outweighs the effect of consumption taxes paid. However, the number of net contributor households varies considerably across EU Member States. In a second step, we take a life‐cycle perspective and estimate the contribution of each age cohort in each EU Member State. Our results show that individuals contribute very differently over the life cycle across Member States and that these contributions are highly correlated with individuals' retirement decisions. We show that corporatist welfare state regimes in particular tend to have low and even negative life‐cycle contributions compared to universal welfare state systems and the Baltic insurance systems, with early retirement playing a crucial role in shaping these differences.
Pandemic effects on regional job matching in Austria
(Routledge, 2025) Michael Christl; Áron Kiss; Wolfgang Nagl