{"id":123792,"date":"2024-01-23T08:46:33","date_gmt":"2024-01-23T07:46:33","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/123792\/"},"modified":"2024-11-07T05:28:46","modified_gmt":"2024-11-07T04:28:46","slug":"technik-und-kriterien-fuer-eine-staerkung-der-steuerautonomie-der-oesterreichischen-bundeslaender","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/123792\/","title":{"rendered":"Design and Criteria to Strengthen Tax Autonomy of the Austrian L\u00e4nder"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-123792","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"There are several reasons to argue in favour of strengthening the tax autonomy granted to the Austrian L\u00e4nder. Autonomy could be extended to a number of taxes and could assume different shapes which would have different distributional implications but might also have undesirable side-effects. The paper develops a number of criteria to assess the suitability of options for state-level taxes which are helpful for an initial outline evaluation but need to be augmented by in-depth analysis.","onlinedate":"2016-06-28 12:00:00","lang":"German","publication_series":"","publication_date":"20160601","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":362715,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"89","monthly_report_pages":"411-422","monthly_report_pages_sort":"411","issue":"6","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":"2016-06-28 12:00:00","types":[44312],"research_groups":[3500],"collaboration":"","persons":[3830],"persons_data":"[{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","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 v27.3 (Yoast SEO v27.3) - 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