{"id":123160,"date":"2024-01-23T08:23:20","date_gmt":"2024-01-23T07:23:20","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/123160\/"},"modified":"2024-11-07T05:23:12","modified_gmt":"2024-11-07T04:23:12","slug":"umfassende-steuerhoheit-der-oesterreichischen-bundeslaender","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/123160\/","title":{"rendered":"Comprehensive Tax Autonomy of Austria's Bundesl\u00e4nder"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-123160","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Federalism in Austria is heavily centralised, especially regarding the assignment of tax competences between the federal level, the L\u00e4nder and the municipal level. Over 90 percent of total tax revenues are levied in the form of \"joint taxes\". These are shared between governmental levels according to allocation formulas codified in the Finanzausgleichsgesetz (fiscal equalisation law). This revenue sharing system strongly violates the principle of institutional congruence. Against this background, the study investigates pros and cons of substantial tax autonomy of Austria's L\u00e4nder governments. Based on a comprehensive review of relevant theoretical and empirical approaches, the study develops a list of criteria to check feasible options for higher L\u00e4nder tax autonomy. Using regional tax statistics data, we simulate static revenue effects of higher tax autonomy concerning wage taxes and personal income taxation, corporate income taxation, and motor vehicle insurance taxes at the L\u00e4nder level. It can be shown that, apart from the theoretical benefits, autonomy for wage and personal income and motor vehicle insurance taxation could be implemented without major tensions, provided that it is complemented by a suitable horizontal fiscal equalisation scheme. L\u00e4nder autonomy regarding the corporate income tax would lead to substantial frictions as compared to the current system.","onlinedate":"2015-12-14 12:00:00","lang":"German","publication_series":"","publication_date":"20151201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"207","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":360672,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":"2015-12-14 12:00:00","types":[81966],"research_groups":[3500,3481],"collaboration":"","persons":[3792,3731,3830,4735],"persons_data":"[{\"personId\":3792,\"personName\":\"Hans Pitlik\",\"organisationNames\":[]},{\"personId\":3731,\"personName\":\"Michael Klien\",\"organisationNames\":[]},{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]},{\"personId\":4735,\"personName\":\"Christina Seyfried\",\"organisationNames\":[]}]","clients":[10670],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[\"Weing\u00e4rtler Michael\",\"Sutrich Andrea\"]","scientific_review":"[\"Mayerhofer Peter\"]","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 v26.5 (Yoast SEO v26.5) - 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