Options and Strategies for a Fundamental Reform of the Austrian Fiscal Equalisation System
Efficient and effective fiscal equalisation is above all based on fiscal equivalence and the accountability of decision makers. This means that the public-interest orientated fulfilment of tasks based on the principle of subsidiarity can take place when the responsibilities for tasks, spending and revenues are in accordance. Divergences from this fundamental principle are possible, for example, in the case of special tasks (centrality, equalisation of burdens) or a lack of resources (resource equalisation).