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Technik und Kriterien für eine Stärkung der Steuerautonomie der österreichischen Bundesländer

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  • 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.

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  • 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
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