IDEAS home Printed from https://ideas.repec.org/b/wfo/wstudy/58545.html
   My bibliography  Save this book

Umfassende Steuerhoheit der österreichischen Bundesländer

Author

Listed:
  • Hans Pitlik

    (WIFO)

  • Michael Klien
  • Margit Schratzenstaller-Altzinger
  • Christina Seyfried

    (WIFO)

Abstract

Österreichs Föderalismus weist eine stark zentralistische Struktur auf, insbesondere bezüglich der Verteilung der Besteuerungsrechte zwischen Bund, Ländern und Gemeinden. Über 90% der Steuererträge werden in Form gemeinschaftlicher Bundesabgaben eingehoben und auf der Basis von im Finanzausgleichsgesetz fixierten Schlüsseln als Ertragsanteile verteilt. Dieses Finanzierungsschema verletzt in besonderem Maße das Prinzip der institutionellen Kongruenz. Die Studie untersucht vor diesem Hintergrund die Vor- und Nachteile einer umfassenden Steuerautonomie der Bundesländer und diskutiert Reformoptionen. Auf der Basis eines ausführlichen Überblicks über die theoretische und empirische Literatur entwickelt die Studie einen Kriterienkatalog und prüft Optionen höherer Ländersteuerautonomie. Anhand regional differenzierter Daten der Steuerstatistiken wird simuliert, welche statischen Aufkommenseffekte die Ausweitung der Steuerautonomie im Bereich der Lohn- und Einkommensteuer, der Körperschaftsteuer und der motorbezogenen Versicherungssteuer auf das länderspezifische Steueraufkommen hätte. Eine höhere Steuerautonomie der Länder weist demnach im Bereich der Lohn- und Einkommensteuer und der motorbezogenen Versicherungssteuer nicht nur theoretische Vorzüge auf, sondern kann auch ohne große Verwerfungen in das Finanzausgleichssystem integriert werden, wenn sie durch geeignete horizontale Finanzausgleichsmechanismen ergänzt wird. Im Bereich der Körperschaftsteuer würde eine Länderautonomie dagegen mit relativ starken Friktionen gegenüber dem gegenwärtigen System einhergehen.

Suggested Citation

  • Hans Pitlik & Michael Klien & Margit Schratzenstaller-Altzinger & Christina Seyfried, 2015. "Umfassende Steuerhoheit der österreichischen Bundesländer," WIFO Studies, WIFO, number 58545, January.
    • Handle: RePEc:wfo:wstudy:58545
    Note: With English abstract.
    as

    Download full text from publisher

    File URL: https://www.wifo.ac.at/wwa/pubid/58545
    File Function: abstract
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Thomas Liebig & Patrick A. Puhani & Alfonso Sousa‐Poza, 2007. "Taxation And Internal Migration—Evidence From The Swiss Census Using Community‐Level Variation In Income Tax Rates," Journal of Regional Science, Wiley Blackwell, vol. 47(4), pages 807-836, October.
    2. Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2016. "Taxation and the International Mobility of Inventors," American Economic Review, American Economic Association, vol. 106(10), pages 2930-2981, October.
    3. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
    4. Silvia Rocha-Akis, 2015. "Verteilungseffekte der Einkommensteuerreform 2015/16," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 387-398, May.
    5. Hines, James R. Jr., 1999. "Lessons From Behavioral Responses to International Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 305-322, June.
    6. Lars P. Feld & Jost H. Heckemeyer, 2011. "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
    7. Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
    8. Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
    9. Markus Leibrecht & Claudia Hochgatterer, 2012. "Tax Competition As A Cause Of Falling Corporate Income Tax Rates: A Survey Of Empirical Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 26(4), pages 616-648, September.
    10. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
    11. Isaac Bayoh & Elena G. Irwin & Timothy Haab, 2006. "Determinants of Residential Location Choice: How Important Are Local Public Goods in Attracting Homeowners to Central City Locations?," Journal of Regional Science, Wiley Blackwell, vol. 46(1), pages 97-120, February.
    12. Josef Baumgartner & Serguei Kaniovski, 2015. "Steuerreform 2015/16 – Gesamtwirtschaftliche Wirkungen bis 2019," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 399-416, May.
    13. Hines, James R. Jr., 1999. "Lessons from Behavioral Responses to International Taxation," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 305-22, June.
    14. Thomas Niedomysl, 2008. "Residential Preferences for Interregional Migration in Sweden: Demographic, Socioeconomic, and Geographical Determinants," Environment and Planning A, , vol. 40(5), pages 1109-1131, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Michael Klien, 2016. "Simulationsergebnisse zu ausgewählten Optionen für eine Ausweitung der Steuerautonomie der Bundesländer," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(6), pages 437-450, June.
    2. 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.
    3. Hans Pitlik & Michael Klien & Simon Loretz, 2018. "Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung," WIFO Studies, WIFO, number 61535.
    4. Wifo, 2016. "WIFO-Monatsberichte, Heft 6/2016," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(6), June.
    5. 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.
    6. Michael Klien & Hans Pitlik & Matthias Firgo & Ulrike Famira-Mühlberger, 2020. "Ein Modell für einen strukturierten vertikalen Finanzausgleich in Österreich," WIFO Studies, WIFO, number 65854.

    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. Brülhart, Marius & Bucovetsky, Sam & Schmidheiny, Kurt, 2015. "Taxes in Cities," Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 1123-1196, Elsevier.
    2. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
    4. Becker, Sascha O. & Egger, Peter H. & Merlo, Valeria, 2012. "How low business tax rates attract MNE activity: Municipality-level evidence from Germany," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 698-711.
    5. Lars P. Feld & Jost H. Heckemeyer, 2011. "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
    6. Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
    7. Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
    8. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Ciaramella, Laurie, 2023. "Taxation and the transfer of patents: Evidence from Europe," European Economic Review, Elsevier, vol. 151(C).
    10. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020. "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research 250, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," Working Papers 172007, Hong Kong Institute for Monetary Research.
    12. Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
    13. Thiess Buettner & Georg Wamser, 2009. "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 298-320, June.
    14. Michael Overesch & Georg Wamser, 2009. "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
    15. Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
    16. Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
    17. Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
    18. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
    19. Thiess Büttner & Georg Wamser, 2007. "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series 1959, CESifo.
    20. Mian Sajid Nazir & Qaisar Hafeez & Salah U‐Din, 2022. "Did reduction in corporate tax rate attract FDI in Pakistan?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2256-2267, April.

    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:wstudy:58545. 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.