Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations
The 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.
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Volume (Year): 13 (2008)
Issue (Month): 1 (April)
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- Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
- Douglas Sutherland & Robert Price & Isabelle Joumard, 2006. "Sub-central government fiscal rules," OECD Economic Studies, OECD Publishing, vol. 2005(2), pages 141-181.
- Wrede, Matthias, 1999. "Tragedy of the Fiscal Common?: Fiscal Stock Externalities in a Leviathan Model of Federalism," Public Choice, Springer, vol. 101(3-4), pages 177-193, December.
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