Research focus: Poverty Reduction and Tax Ethics
In the research area, Poverty Reduction and Tax Ethics, the ZEA studies the systematic relationship between the tax system, tax reform and poverty. The key questions asked are: How do tax reforms affect the lives of the poor? What relationship between tax policy and poverty alleviation programs can be observed in selected European countries? What recommendations can be given for tax measures in the context of a clear social ethical position, and on the basis of data?
Between taxes on the one hand and welfare benefits on the other hand, there is the entire welfare state structure. All the key issues raised are therefore necessary embeded in the context of the welfare state adn must be analyzed and evaluated within this reference system. The ZEA does so by applying methods of empirical social research and within the discourse of normative ethics. As a first step, we follow the ethical justification of welfare taxation in the context of social justice and the alleviation of poverty by welfare programs. In the course of this research, we idenify problem areas of ethical evaluation of principals of taxation, as they are provided in the control sciences, and thus prepare the field for further in-depth research questions and ideas.
The research area, Poverty Reduction and Tax Ethics, is managed by Clemens Sedmak, Helmut P. Gaisbauer and Gottfried Schweiger.
We cooperate with the Universities’ focal area “Law, Economics and Labour”, the Department of Economics at the university, Law Faculty and numerous other researchers from the University of Salzburg in the context of book projects and expert discussions.