FUNDAR 2

Paper discussing the definition and measurement of Sustainable Development Goal (SDG) Indicator 5.c.1. (reclassified to Tier II) and comparing Indicator 5.c.1 with other SDG fiscal indicators.

Study by the Austrian Federal Ministry of Finance discussing  existing income discrepancies based on current statistics and examining the effects of taxation, which is gender-neutral in its legal formulation, on these differences, especially with regard to the most recent tax reform.