{"id":51003,"date":"2023-12-01T17:32:22","date_gmt":"2023-12-01T16:32:22","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/foederalismus-und-steuerwettbewerb-in-oesterreich\/"},"modified":"2024-04-19T19:08:05","modified_gmt":"2024-04-19T17:08:05","slug":"foederalismus-und-steuerwettbewerb-in-oesterreich","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/51003\/","title":{"rendered":"F\u00f6deralismus und Steuerwettbewerb in \u00d6sterreich"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-51003","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Die Situation des \u00f6sterreichischen F\u00f6deralismus ist gepr\u00e4gt durch ein starkes vertikales fiskalisches Ungleichgewicht, vor allem die L\u00e4nder haben kaum Autonomie \u00fcber die Einnahmen. Diese Diskrepanz ist u. a. auf eine Angst vor ruin\u00f6sem Steuerwettbewerb zur\u00fcckzuf\u00fchren, f\u00fchrt aber gleichzeitig zu einem Mangel an Transparenz und ver\u00e4ndert Anreize f\u00fcr die lokalen Entscheidungstr\u00e4ger. Eine Umwandlung der Ertragsanteile von Lohn- und Einkommensteuer und K\u00f6rperschaftsteuer in teilweise Steuerautonomie der Bundesl\u00e4nder w\u00fcrde wesentlich zur Transparenz beitragen und k\u00f6nnte durch einsetzenden Steuerwettbewerb auch die Anreize f\u00fcr effiziente lokale Verwaltung verbessern. Erfahrungen aus anderen f\u00f6deralen Staaten zeigen auch, dass Steuerwettbewerb ein wesentlicher Bestandteil des fiskalischen F\u00f6deralismus ist und dass die Rahmenbedingungen wie klare Aufgabentrennung zwischen den Gebietsk\u00f6rperschaften und ein entsprechend ausgestalteter horizontaler Finanzausgleich den fiskalischen Wettbewerb in gesunde Bahnen lenken k\u00f6nnen.","onlinedate":"2015-01-01 00:00:00","lang":"German","publication_series":"","publication_date":"20150101","publication_date_year":"2015","publication_date_full":false,"publication_num_pages":"","keywords":"[\"F\u00f6deralismus\",\"Steuerwettbewerb\"]","jelcodes":"[\"H70\",\"R50\"]","related_publications":"[]","pdf":null,"zip":null,"link":"https:\/\/www.wko.at\/site\/WirtschaftspolitischeBlaetter\/Fruehere-Ausgaben.html","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"62","monthly_report_pages":"479-490","monthly_report_pages_sort":"479","issue":"3","journal":"Wirtschaftspolitische Bl\u00e4tter","publisher":"","invisible":false,"external":true,"embargo_date":null,"types":[83083],"research_groups":[3500],"collaboration":"","persons":[3859],"persons_data":"[{\"personId\":3859,\"personName\":\"Simon Loretz\",\"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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