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Technik und Kriterien für eine Stärkung der Steuerautonomie der österreichischen Bundesländer


  • Margit Schratzenstaller


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.

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    References listed on IDEAS

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    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.
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