IDEAS home Printed from https://ideas.repec.org/a/wfo/monber/y2016i6p411-422.html
   My bibliography  Save this article

Technik und Kriterien für eine Stärkung der Steuerautonomie der österreichischen Bundesländer

Author

Listed:
  • Margit Schratzenstaller

Abstract

Eine Reihe von Argumenten spricht für eine Stärkung der Steuerautonomie der österreichischen Bundesländer. Diese kann unterschiedliche Steuern betreffen und unterschiedliche Formen annehmen, die jeweils mit unterschiedlichen Verteilungswirkungen, aber auch möglichen unerwünschten Effekten einhergehen können. Zur Beurteilung der Eignung einzelner Optionen als ländereigene Steuern werden eine Reihe von Kriterien herausgearbeitet, die für eine erste grobe Einschätzung hilfreich sind, aber jedenfalls durch vertiefte Analysen zu ergänzen wären.

Suggested Citation

  • Margit Schratzenstaller, 2016. "Technik und Kriterien für eine Stärkung der Steuerautonomie der österreichischen Bundesländer," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(6), pages 411-422, June.
  • Handle: RePEc:wfo:monber:y:2016:i:6:p:411-422
    Note: With English abstract.
    as

    Download full text from publisher

    File URL: https://www.wifo.ac.at/wwa/pubid/58877
    File Function: Abstract
    Download Restriction: Payment required

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Zimmermann, Horst & Postlep, Rolf-Dieter, 1980. "Beurteilungsmassstäbe für Gemeindesteuern," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 60(5), pages 248-253.
    2. Martin Junkernheinrich, 2003. "Reform des Gemeindefinanzausgleichs: Mission Impossible?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 423-443.
    3. Hansjörg Blöchliger & Oliver Petzold, 2009. "Taxes or Grants: What Revenue Source for Sub-Central Governments?," OECD Economics Department Working Papers 706, OECD Publishing.
    4. repec:wfo:wstudy:58545 is not listed on IDEAS
    5. Annalisa Fedelino, 2010. "Making Fiscal Decentralization Work; Cross-Country Experiences," IMF Occasional Papers 271, International Monetary Fund.
    6. Wildasin, David E, 1991. "Income Redistribution in a Common Labor Market," American Economic Review, American Economic Association, vol. 81(4), pages 757-774, September.
    7. repec:wfo:wstudy:27220 is not listed on IDEAS
    8. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Möschel, Wernhard & Neumann, Manfred J. M. & Sievert, Olaf, 2003. "Gute Gemeindesteuern," Kronberger Kreis-Studien 40, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    9. Lars P Feld & Friedrich Schneider, 2000. "State and local taxation," Economics working papers 2000-05, Department of Economics, Johannes Kepler University Linz, Austria.
    10. Viktor J. Vanberg, 2009. "Demokratie, Buergersouveraenitaet und Subsidiaritaet," Rationality, Markets and Morals, Frankfurt School Verlag, Frankfurt School of Finance & Management, vol. 0(21), November.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wfo:monber:y:2016:i:6:p:411-422. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ilse Schulz). General contact details of provider: http://edirc.repec.org/data/wifooat.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.