The social consequences of carbon taxation are closely related to the income and expenditure patterns of private households. This paper combines the national Household Budget Survey with EXIOBASE3 emissions data to analyse the distribution of the carbon footprint and differences in the exposure to carbon taxation in Austria. The results indicate a strong variation in greenhouse gas (CO₂e) emissions along the income distribution, with the top income decile emitting 4.1 times more than the bottom income decile. We distinguish between local, EU-based, and rest-of-the-world (RoW) emissions and study how various approaches to CO₂e taxation would affect households with different incomes. Finally, we compare the implications of taxing direct domestic emissions only versus taxing the carbon footprint and find socio-demographic factors that explain why some households have higher tax-to-income ratios. Socially balanced carbon mitigation policies should focus on these emitters as they might be particularly exposed to CO₂e taxation.

碳税的社会后果与私人家庭的收入和支出模式密切相关。本文将全国家庭预算调查与 EXIOBASE3 排放数据相结合，分析了奥地利的碳足迹分布和碳税风险差异。_{结果表明温室气体 (CO 2} e ) 排放量在收入分布上存在很大差异，最高收入十分位的排放量是最低收入十分位的 4.1 倍。我们区分本地、基于欧盟和世界其他地区 (RoW) 的排放，并研究各种方法如何处理 CO ₂ e税收会影响不同收入的家庭。最后，我们比较了仅对直接国内排放征税与对碳足迹征税的影响，并找到解释为什么一些家庭的税收收入比较高的社会人口因素。社会平衡的碳减排政策应侧重于这些排放者，因为它们可能特别容易受到 CO ₂ e税收的影响。