Possibilities of Determination and Systematisation of Non-wage Income and its Distribution in Austria

In the first step the report develops conceptual frameworks within the system of national accounts which enable to calculate primary distribution of income accounts of private households in more detail. The breakdown of the operating surplus in income of agriculture and forestry, business and freelance activity, etc. by a cross tabulation between economic activities and budgetary accounts could improve the distribution calculation. The implementation of the ESA 2010 in autumn 2014 would be a good point in time to apply desegregated self-employed income. Though an insufficient representation of income of self employed the income tax statistics chapter 2 shows a higher inequality among self-employed income. Comparing to the group of employed men the group of self employed men have more than a half higher income (factor 1.6). Comparing the data in the different groups of women there will be stressed out a lower income difference (factor 1.4). For more distribution information of non-wage income on personal level Austria needs a new income reporting system which includes capital-income taxed at source. Also among household incomes the strongest income inequality is among households with non-wage incomes as shown in chapter 3: Gini coefficient is 0.413 whereas in households with a dependently employed main earner just it reaches 0.313.