{"id":58411,"date":"2023-12-01T20:25:42","date_gmt":"2023-12-01T19:25:42","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/kurzexpertise-zu-abgabensystem-und-ausgabenstrukturen-im-internationalen-vergleich\/"},"modified":"2024-04-20T07:59:35","modified_gmt":"2024-04-20T05:59:35","slug":"kurzexpertise-zu-abgabensystem-und-ausgabenstrukturen-im-internationalen-vergleich","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/58411\/","title":{"rendered":"Brief Analysis on the Austrian Tax System and Expenditure Structures in International Comparison"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-58411","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"Status Quo and Reform Options","text":"First, this study provides an overview of the status quo of the Austrian tax system in an international comparison. A special focus is placed on the tax burden on labour and its long-term development from the perspective of employees and companies. On this basis the need for reform in the Austrian tax system is briefly identified to provide a starting point for deriving and evaluating reform options. Second, an international comparison of functional government expenditure structures is used to explore possible starting points for expenditure-based counter-financing. Identifying savings and restructuring potentials in public spending to regain financial room for manoeuvre is a key success factor for fiscal and tax policy. \"Expenditure benchmarking\" is carried out in particular in the light of considerations on a growth-friendly and sustainable orientation of public finances.","onlinedate":"2022-05-30 12:00:00","lang":"German","publication_series":"","publication_date":"20220501","publication_date_year":"","publication_date_full":false,"publication_num_pages":"54","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":247999,"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":"2022-05-30 00:00:00","types":[81966],"research_groups":[3500],"collaboration":"","persons":[3792,3830],"persons_data":"[{\"personId\":3792,\"personName\":\"Hans Pitlik\",\"organisationNames\":[]},{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[10954],"subclients":[],"partners":[],"topics":[41601],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[\"Sutrich Andrea\"]","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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