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-Altzinger

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-Altzinger, 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. Hans Pitlik & Michael Klien & Margit Schratzenstaller-Altzinger & Christina Seyfried, 2015. "Umfassende Steuerhoheit der österreichischen Bundesländer," WIFO Studies, WIFO, number 58545, March.
    5. Wildasin, David E, 1991. "Income Redistribution in a Common Labor Market," American Economic Review, American Economic Association, vol. 81(4), pages 757-774, September.
    6. Bruno Rossmann, 2005. "Finanzausgleich - wie geht es weiter?," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 94, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    7. Ms. Annalisa Fedelino, 2010. "Making Fiscal Decentralization Work: Cross-Country Experiences," IMF Occasional Papers 2010/001, International Monetary Fund.
    8. Helfried Bauer & Heinz Handler & Margit Schratzenstaller, 2006. "Finanzmanagement im föderalen Staat. Internationale und nationale Reformansätze," WIFO Studies, WIFO, number 27220, March.
    9. 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.
    10. Broer, Michael, 2001. "Ersatzvorschläge für die Gewerbesteuer: Darstellung und Vergleich einiger häufig genannter Ansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 81(12), pages 713-721.
    11. Lars P Feld & Friedrich Schneider, 2000. "State and local taxation," Economics working papers 2000-05, Department of Economics, Johannes Kepler University Linz, Austria.
    12. 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)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hans Pitlik & Michael Klien & Margit Schratzenstaller-Altzinger, 2016. "Steuerautonomie der österreichischen Bundesländer. Editorial," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(6), pages 409-410, June.
    2. Karin Mayr, 2003. "Immigration and Majority Voting on Income Redistriubtion-Is there a Case for Opposition from Natives?," Economics working papers 2003-08, Department of Economics, Johannes Kepler University Linz, Austria.
    3. Koichi Fukumura & Atsushi Yamagishi, 2020. "Minimum wage competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1557-1581, December.
    4. Tidiane Ly, 2018. "Sub-metropolitan tax competition with household and capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1129-1169, October.
    5. Jean Gabszewicz & Ornella Tarola & Skerdilajda Zanaj, 2016. "Migration, wages and income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 434-453, June.
    6. Nir Dagan & Oscar Volij, 2000. "Formation of Nations in a Welfare‐State Minded World," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 2(2), pages 157-181, April.
    7. Cassette, Aurélie & Paty, Sonia, 2006. "La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?," Cahiers d'Economie et de Sociologie Rurales (CESR), Institut National de la Recherche Agronomique (INRA), vol. 78.
    8. Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2008. "Competing in taxes and investment under fiscal equalization," Journal of Public Economics, Elsevier, vol. 92(12), pages 2392-2402, December.
    9. Ehtisham Ahmad, 2010. "Improving Governance in Pakistan: Changing Perspectives on Decentralisation," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 283-310.
    10. Wallace E. Oates & Wallace E. Oates, 2004. "Fiscal Competition and European Union: Contrasting Perspectives," Chapters, in: Environmental Policy and Fiscal Federalism, chapter 10, pages 182-194, Edward Elgar Publishing.
    11. Bouton, Laurent & Gassner, Marjorie & Verardi, Vincenzo, 2008. "Redistributing income under fiscal vertical imbalance," European Journal of Political Economy, Elsevier, vol. 24(2), pages 317-328, June.
    12. Lejour, A. & Verbon, H., 1993. "Capital Mobility and Social Insurance in an Integrated Market," Papers 9379, Tilburg - Center for Economic Research.
    13. Huizinga, Harry, 1999. "A two-region model of redistribution, migration and international trade," Journal of Public Economics, Elsevier, vol. 71(3), pages 335-354, March.
    14. Dinkelman, Taryn & Schulhofer-Wohl, Sam, 2015. "Migration, congestion externalities, and the evaluation of spatial investments," Journal of Development Economics, Elsevier, vol. 114(C), pages 189-202.
    15. Benjamin Elsner & Jeff Concannon, 2020. "Immigration and Redistribution," Working Papers 202024, School of Economics, University College Dublin.
    16. Jon H. Fiva, 2007. "Does Welfare Policy Affect Residential Choices? Evidence from a Natural Experiment," Discussion Papers 503, Statistics Norway, Research Department.
    17. Ravallion, Martin, 2000. "Monitoring Targeting Performance When Decentralized Allocations to the Poor Are Unobserved," The World Bank Economic Review, World Bank, vol. 14(2), pages 331-345, May.
    18. Hans-Werner Sinn, 2005. "Migration and Social Replacement Incomes: How to Protect Low-Income Workers in the Industrialized Countries Against the Forces of Globalization and Market Integration," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 375-393, August.
    19. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, January.
    20. Samira Bakhshi & Mohammad Shakeri & M. Rose Olfert & Mark D. Partridge & Simon Weseen, 2009. "Do Local Residents Value Federal Transfers?," Public Finance Review, , vol. 37(3), pages 235-268, May.

    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.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Florian Mayr (email available below). General contact details of provider: https://edirc.repec.org/data/wifooat.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.