{"id":111392,"date":"2024-01-22T17:12:28","date_gmt":"2024-01-22T16:12:28","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/111392\/"},"modified":"2024-11-07T03:55:52","modified_gmt":"2024-11-07T02:55:52","slug":"theoretical-key-elements-for-a-fundamental-reform-of-federal-fiscal-relations","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/111392\/","title":{"rendered":"Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-111392","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"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.","onlinedate":"2008-04-08 02:00:00","lang":"English","publication_series":"","publication_date":"20080401","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Active Revenue Sharing; Austria\"]","jelcodes":"[]","related_publications":"[]","pdf":329431,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"13","monthly_report_pages":"22-35","monthly_report_pages_sort":"22","issue":"1","journal":"Austrian Economic Quarterly","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[183747],"research_groups":[3500],"collaboration":"","persons":[3792],"persons_data":"[{\"personId\":3792,\"personName\":\"Hans Pitlik\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Pitlik, H.<\\\/span> (2008). <span>Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations<\\\/span>. <span><em>Austrian Economic Quarterly<\\\/em><\\\/span>, <em>13<\\\/em>(1), 22-35. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/31840\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/31840<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Pitlik H<\\\/span>. <span class=\\\"title\\\"><span>Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations<\\\/span><\\\/span>. <span>Austrian Economic Quarterly<\\\/span>. 2008 Apr;13(1):22-35.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{04918e720a7f46a7938e8fac0c06640c,<\\\/div><div>  title    = \\\"Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations\\\",<\\\/div><div>  abstract = \\\"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.\\\",<\\\/div><div>  keywords = \\\"Active Revenue Sharing; Austria, Active Revenue Sharing; Austria\\\",<\\\/div><div>  author   = \\\"Hans Pitlik\\\",<\\\/div><div>  note     = \\\"Active Revenue Sharing\\\",<\\\/div><div>  year     = \\\"2008\\\",<\\\/div><div>  month    = apr,<\\\/div><div>  language = \\\"English\\\",<\\\/div><div>  volume   = \\\"13\\\",<\\\/div><div>  pages    = \\\"22--35\\\",<\\\/div><div>  journal  = \\\"Austrian Economic Quarterly\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_contributiontoperiodical rendering_ris rendering_contributiontoperiodical_ris\\\"><p>TY  - GEN<\\\/p><p>T1  - Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations<\\\/p><p>AU  - Pitlik, Hans<\\\/p><p>N1  - Active Revenue Sharing<\\\/p><p>PY  - 2008\\\/4<\\\/p><p>Y1  - 2008\\\/4<\\\/p><p>N2  - 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. 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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.<\\\/p><p>KW  - Active Revenue Sharing; Austria<\\\/p><p>KW  - Active Revenue Sharing; Austria<\\\/p><p>M3  - WIFO series<\\\/p><p>VL  - 13<\\\/p><p>SP  - 22<\\\/p><p>EP  - 35<\\\/p><p>JO  - Austrian Economic Quarterly<\\\/p><p>JF  - Austrian Economic Quarterly<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Theoretical Key Elements for a Fundamental Reform of Federal Fiscal Relations - 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