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Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung

Author

Listed:
  • Hans Pitlik
  • Michael Klien
  • Simon Loretz

Abstract

Die geplante grundlegende Reform des Finanzausgleichs strebt auch eine verstärkte Aufgabenorientierung an. Vor diesem Hintergrund werden die Entwicklung großer funktionaler Ausgabenblöcke in den Budgets von Bund, Ländern und Gemeinden dargestellt und analysiert und vertikale Ausgabenverschiebungen zulasten der Landes- und Gemeindebudgets identifiziert. Haupttreiber sind dabei die Ausgaben für Spitäler und für soziale Sicherung. In diesem Kontext werden auch die durch die Dynamik erzeugten Herausforderungen für eine stärkere Aufgabenorientierung diskutiert, die in der bisherigen theoretischen und empirischen Debatte nur wenig beleuchtet werden.

Suggested Citation

  • Hans Pitlik & Michael Klien & Simon Loretz, 2018. "Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung," WIFO Studies, WIFO, number 61535, April.
    • Handle: RePEc:wfo:wstudy:61535
    Note: With English abstract.
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    References listed on IDEAS

    as
    1. Hans Pitlik & Michael Klien & Margit Schratzenstaller & Christina Seyfried, 2015. "Umfassende Steuerhoheit der österreichischen Bundesländer," WIFO Studies, WIFO, number 58545, April.
    2. Richard M Bird & Andrey V Tarasov, 2004. "Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations," Environment and Planning C, , vol. 22(1), pages 77-102, February.
    3. Isabelle Joumard & Per Mathis Kongsrud, 2003. "Fiscal Relations across Government Levels," OECD Economic Studies, OECD Publishing, vol. 2003(1), pages 155-229.
    4. Eyraud, Luc & Lusinyan, Lusine, 2013. "Vertical fiscal imbalances and fiscal performance in advanced economies," Journal of Monetary Economics, Elsevier, vol. 60(5), pages 571-587.
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    1. Benjamin Bittschi & Ulrike Famira-Mühlberger & Daniela Kletzan-Slamanig & Michael Klien & Hans Pitlik & Margit Schratzenstaller, 2024. "Finanzausgleich 2024 bis 2028. Erste Schritte zu einer Wirkungsorientierung," WIFO Monatsberichte (monthly reports), WIFO, vol. 97(2), pages 29-41, February.
    2. Michael Klien & Hans Pitlik & Matthias Firgo & Ulrike Famira-Mühlberger, 2020. "Ein Modell für einen strukturierten vertikalen Finanzausgleich in Österreich," WIFO Studies, WIFO, number 65854, February.
    3. Simon Loretz & Hans Pitlik, 2024. "Österreichischer Stabilitätspakt 2012 und föderative Lastenverschiebungen. Eine Projektion für die Jahre 2024 bis 2028," WIFO Studies, WIFO, number 71320, April.

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