Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations
AbstractThe 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by WIFO in its journal Quarterly.
Volume (Year): 13 (2008)
Issue (Month): 1 (April)
Active Revenue Sharing; Austria;
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Roberto Fernández Llera & Carlos Monasterio Escudero, 2010. "¿Entre dos o entre todos? Examen y propuestas para la coordinación presupuestaria en España," Hacienda Pública Española, IEF, vol. 195(4), pages 139-163, december.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ilse Schulz).
If references are entirely missing, you can add them using this form.