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Die österreichische Finanzpolitik vor dem EU-Beitritt

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  • Genser, Bernd
  • Holzmann, Robert

Abstract

Die Arbeit analysiert die finanzpolitische Entwicklung der österreichischen Volkswirtschaft in den Jahren 1991 bis 1993. Neben einer gesamtwirtschaftlichen Betrachtung des öffentlichen Sektors sowie der Haushalte von Ländern, Gemeinden und Sozialversicherungsträgern bildet die Finanzpolitik des Bundes den Schwerpunkt der Analyse. Die wesentlichsten Ergebnisse der Studie sind: (i) Mit den Steuerreformen der neunziger Jahre hat die österreichische Steuerpolitik einen bemerkenswerten Schritt zur Verbesserung des Wirtschaftsstandortes gesetzt, wobei sowohl die Abschaffung der Gewerbesteuer und der Vermögensteuer, als auch der allgemeine Übergang zur einer Abgeltungssteuer für Zins- und Dividendeneinkünfte und schließlich auch die Ansätze zu einer ökologischen Umgestaltung der Kraftfahrzeugbesteuerung international Beachtung verdienen. (ii) Die Bemühungen um die Konsolidierung des Bundesbudgets und die Eindämmung der Staatsverschuldung haben in den Berichtsjahren einen schweren Rückfall erlitten, insbesondere weil sich die Eindämmung des Bundesdefizits Ende der achtziger vorzugsweise auf konjunkturelle Stabilisierungsgewinne stützte und eine langfristige strukturelle Sanierung der Budgetausgaben nicht erfolgt ist. (iii) Während auf dem Gebiet der Steuerpolitik durch geeignete Maßnahmen der Eintritt Österreichs in den europäischen Binnenmarkt keine finanzpolitischen Probleme aufwerfen wird, ist die Erfüllung der Konvergenzkriterien des Maastricht-Vertrages in der bisherigen finanzpolitischen Diskussion stets zu optimistisch beurteilt worden. Dies liegt sowohl an einer quantitativen Unterschätzung der EU-Beitrittskosten für den Staatshaushalt als auch an einer systematischen Unterschätzung des Staatsdefizits durch die Verbuchungspraktiken im Rahmen der Kameralistik des Staatshaushaltes, wie auch im Rahmen der volkswirtschaftlichen Gesamtrechnung. Bei konsistenter und EU-konformer Haushaltsrechnung sind erhebliche Anstrengungen unumgänglich, um den Zielwerten des Maastricht-Vertrages bis zur Jahrtausendwende entsprechen zu können.

Suggested Citation

  • Genser, Bernd & Holzmann, Robert, 1994. "Die österreichische Finanzpolitik vor dem EU-Beitritt," Discussion Papers, Series II 243, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:243
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    References listed on IDEAS

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    1. Peter Mayerhofer & Gerhard Palme, 1994. "Regionaler Strukturwandel und EU-Regionalpolitik," WIFO Monatsberichte (monthly reports), WIFO, vol. 67(5), pages 68-83, May.
    2. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 57-79, February.
    3. Gerhard Lehner, 1994. "Auswirkungen eines EU-Beitritts auf den öffentlichen Sektor," WIFO Monatsberichte (monthly reports), WIFO, vol. 67(5), pages 62-67, May.
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    1. Christian Keuschnigg & Mirela Keuschnigg & Reinhard Koman & Erik Lüth & Bernd Raffelüschen, 2000. "Public Debt and Generational Balance in Austria," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 27(3), pages 225-252, September.
    2. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
    3. Keuschnigg, Christian & Keuschnigg, Mirela & Koman, Reinhard, 2000. "Public Debt and Generational Balance in Austria Lueth, Erik; Raffelhueschen, Bernd," Economics Series 80, Institute for Advanced Studies.
    4. Genser, Bernd, 1995. "Austria's steps towards a dual income tax," Discussion Papers, Series II 288, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

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