{"id":123822,"date":"2024-01-23T08:47:10","date_gmt":"2024-01-23T07:47:10","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/123822\/"},"modified":"2024-11-07T05:29:03","modified_gmt":"2024-11-07T04:29:03","slug":"simulationsergebnisse-zu-ausgewaehlten-optionen-fuer-eine-ausweitung-der-steuerautonomie-der-bundeslaender","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/123822\/","title":{"rendered":"Results of Simulations of Selected Options to Extend Tax Autonomy at the L\u00e4nder Level"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-123822","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"This report estimates the effect of an extended scope of tax autonomy of the Austrian L\u00e4nder on state specific tax revenues from wage and income tax, corporate income tax and motor-vehicle insurance tax. The static revenue simulations are based on the current regional distribution of the tax bases. The results highlight the sensitivity of the revenue effects with respect to the specific regional allocation mechanism of the tax base. Generally, divergences between place of residence and place of economic activity may considerably affect the outcome of a change in tax autonomy.","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":362816,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"89","monthly_report_pages":"437-450","monthly_report_pages_sort":"437","issue":"6","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":"2016-06-28 12:00:00","types":[44312],"research_groups":[3481],"collaboration":"","persons":[3731],"persons_data":"[{\"personId\":3731,\"personName\":\"Michael Klien\",\"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 v26.5 (Yoast SEO v26.5) - 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