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Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations

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  • Hans Pitlik

Abstract

The new revenue sharing system that became effective at the beginning of 2008 in Austria is planned to apply for six years and essentially continues the system in place up to now with a few innovations to the current structures. However, during the first three-year period, a commission of experts is to present proposals for a fundamental reform of the system of federal fiscal relations. From a theoretical perspective, such a reform could comprise the following elements: the unbundling of competencies by reforming the federal state, strengthening sub-central government's tax autonomy as well as a reform of the progressive population factor and the system of vertical grants.

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  • Hans Pitlik, 2008. "Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations," Austrian Economic Quarterly, WIFO, vol. 13(1), pages 22-35, April.
    • Handle: RePEc:wfo:wquart:y:2008:i:1:p:22-35
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    References listed on IDEAS

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    Cited by:

    1. Angelika Pasterniak & Hans Pitlik, 2009. "Potential for Savings and Efficiency Enhancement in Public Administration. Results of an International Benchmarking Analysis," Austrian Economic Quarterly, WIFO, vol. 14(1), pages 23-40, March.
    2. Hans Pitlik & Kristina Budimir & Norbert Gruber, 2010. "Options for Budget Consolidation on the Expenditure Side," Austrian Economic Quarterly, WIFO, vol. 15(2), pages 211-230, July.
    3. International Monetary Fund, 2008. "Austria: Selected Issues," IMF Staff Country Reports 2008/189, International Monetary Fund.
    4. Roberto Fernández Llera & Carlos Monasterio Escudero, 2010. "¿Entre dos o entre todos? Examen y propuestas para la coordinación presupuestaria en España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 139-163, december.

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    Keywords

    Active Revenue Sharing; Austria;

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