{"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":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Schratzenstaller, M.<\\\/span> (2016). <span>Technik und Kriterien f\u00fcr eine St\u00e4rkung der Steuerautonomie der \u00f6sterreichischen Bundesl\u00e4nder<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>89<\\\/em>(6), 411-422. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58877\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/58877<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Schratzenstaller M<\\\/span>. <span class=\\\"title\\\"><span>Technik und Kriterien f\u00fcr eine St\u00e4rkung der Steuerautonomie der \u00f6sterreichischen Bundesl\u00e4nder<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 2016 Jun;89(6):411-422.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{cfd16dabf4064bc4b477598e29f0e145,<\\\/div><div>  title    = \\\"Technik und Kriterien f{\\\\\\\"u}r eine St{\\\\\\\"a}rkung der Steuerautonomie der {\\\\\\\"o}sterreichischen Bundesl{\\\\\\\"a}nder\\\",<\\\/div><div>  abstract = \\\"Eine Reihe von Argumenten spricht f{\\\\\\\"u}r eine St{\\\\\\\"a}rkung der Steuerautonomie der {\\\\\\\"o}sterreichischen Bundesl{\\\\\\\"a}nder. Diese kann unterschiedliche Steuern betreffen und unterschiedliche Formen annehmen, die jeweils mit unterschiedlichen Verteilungswirkungen, aber auch m{\\\\\\\"o}glichen unerw{\\\\\\\"u}nschten Effekten einhergehen k{\\\\\\\"o}nnen. Zur Beurteilung der Eignung einzelner Optionen als l{\\\\\\\"a}ndereigene Steuern werden eine Reihe von Kriterien herausgearbeitet, die f{\\\\\\\"u}r eine erste grobe Einsch{\\\\\\\"a}tzung hilfreich sind, aber jedenfalls durch vertiefte Analysen zu erg{\\\\\\\"a}nzen w{\\\\\\\"a}ren.\\\",<\\\/div><div>  author   = \\\"Margit Schratzenstaller\\\",<\\\/div><div>  note     = \\\"Steuerautonomie: Kriterien\\\",<\\\/div><div>  year     = \\\"2016\\\",<\\\/div><div>  month    = jun,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"89\\\",<\\\/div><div>  pages    = \\\"411--422\\\",<\\\/div><div>  journal  = \\\"WIFO-Monatsberichte\\\",<\\\/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  - Technik und Kriterien f\u00fcr eine St\u00e4rkung der Steuerautonomie der \u00f6sterreichischen Bundesl\u00e4nder<\\\/p><p>AU  - Schratzenstaller, Margit<\\\/p><p>N1  - Steuerautonomie: Kriterien<\\\/p><p>PY  - 2016\\\/6<\\\/p><p>Y1  - 2016\\\/6<\\\/p><p>N2  - Eine Reihe von Argumenten spricht f\u00fcr eine St\u00e4rkung der Steuerautonomie der \u00f6sterreichischen Bundesl\u00e4nder. Diese kann unterschiedliche Steuern betreffen und unterschiedliche Formen annehmen, die jeweils mit unterschiedlichen Verteilungswirkungen, aber auch m\u00f6glichen unerw\u00fcnschten Effekten einhergehen k\u00f6nnen. Zur Beurteilung der Eignung einzelner Optionen als l\u00e4ndereigene Steuern werden eine Reihe von Kriterien herausgearbeitet, die f\u00fcr eine erste grobe Einsch\u00e4tzung hilfreich sind, aber jedenfalls durch vertiefte Analysen zu erg\u00e4nzen w\u00e4ren.<\\\/p><p>AB  - Eine Reihe von Argumenten spricht f\u00fcr eine St\u00e4rkung der Steuerautonomie der \u00f6sterreichischen Bundesl\u00e4nder. Diese kann unterschiedliche Steuern betreffen und unterschiedliche Formen annehmen, die jeweils mit unterschiedlichen Verteilungswirkungen, aber auch m\u00f6glichen unerw\u00fcnschten Effekten einhergehen k\u00f6nnen. Zur Beurteilung der Eignung einzelner Optionen als l\u00e4ndereigene Steuern werden eine Reihe von Kriterien herausgearbeitet, die f\u00fcr eine erste grobe Einsch\u00e4tzung hilfreich sind, aber jedenfalls durch vertiefte Analysen zu erg\u00e4nzen w\u00e4ren.<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 89<\\\/p><p>SP  - 411<\\\/p><p>EP  - 422<\\\/p><p>JO  - WIFO-Monatsberichte<\\\/p><p>JF  - WIFO-Monatsberichte<\\\/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>Design and Criteria to Strengthen Tax Autonomy of the Austrian L\u00e4nder - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/123792\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Design and Criteria to Strengthen Tax Autonomy of the Austrian L\u00e4nder\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/123792\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-07T04:28:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/123792\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/123792\\\/\",\"name\":\"Design and Criteria to Strengthen Tax Autonomy of the Austrian L\u00e4nder - 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