{"id":82903,"date":"2024-01-22T08:44:07","date_gmt":"2024-01-22T07:44:07","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/82903\/"},"modified":"2024-11-06T23:32:09","modified_gmt":"2024-11-06T22:32:09","slug":"steuerreform-und-finanzausgleich","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/82903\/","title":{"rendered":"The Tax Reform Act and the Revenue Sharing System"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-82903","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The elimination of the trade tax and the introduction of the new \"community\" tax will have a great impact on the financing of the local communities. In the short term, the communities face a financial gap of some AS 0.5 billion. In the medium term, this gap will close because revenues from the \"community\" tax will rise faster than those from the trade tax. Moreover, revenues from the community tax will fluctuate less over the cycle.","onlinedate":"1994-01-01 01:00:00","lang":"German","publication_series":"","publication_date":"19940101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Steuerreform und Finanzausgleich; The Tax Reform Act and the Revenue Sharing System\"]","jelcodes":"[]","related_publications":"[]","pdf":274388,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"67","monthly_report_pages":"65-67","monthly_report_pages_sort":"65","issue":"1","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"research_groups":[3500],"collaboration":"","persons":[3953],"persons_data":"[{\"personId\":3953,\"personName\":\"Gerhard Lehner\",\"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>Lehner, G.<\\\/span> (1994). <span>Steuerreform und Finanzausgleich<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>67<\\\/em>(1), 65-67. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/10\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/10<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Lehner G<\\\/span>. <span class=\\\"title\\\"><span>Steuerreform und Finanzausgleich<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1994 Jan;67(1):65-67.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{9824d83e2852472fb7bacf9beec061bb,<\\\/div><div>  title    = \\\"Steuerreform und Finanzausgleich\\\",<\\\/div><div>  abstract = \\\"Die Abschaffung der Gewerbesteuer und die Einf{\\\\\\\"u}hrung der Kommunalsteuer beeinflu{\\\\ss}ten die Finanzierung der Gemeindehaushalte ma{\\\\ss}geblich. Kurzfristig ergibt sich f{\\\\\\\"u}r die Gemeinden insgesamt eine globale Finanzierungsl{\\\\\\\"u}cke von etwa 0,5 Mrd. S. Mittelfristig schlie{\\\\ss}t sich jedoch die L{\\\\\\\"u}cke, weil die Einnahmen aus der Kommunalsteuer rascher wachsen als jene an Gewerbesteuer. Au{\\\\ss}erdem sind die konjunkturbedingten Schwankungen der Kommunalsteuer geringer.\\\",<\\\/div><div>  keywords = \\\"Steuerreform und Finanzausgleich; The Tax Reform Act and the Revenue Sharing System, Steuerreform und Finanzausgleich; The Tax Reform Act and the Revenue Sharing System\\\",<\\\/div><div>  author   = \\\"Gerhard Lehner\\\",<\\\/div><div>  year     = \\\"1994\\\",<\\\/div><div>  month    = jan,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"67\\\",<\\\/div><div>  pages    = \\\"65--67\\\",<\\\/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  - Steuerreform und Finanzausgleich<\\\/p><p>AU  - Lehner, Gerhard<\\\/p><p>PY  - 1994\\\/1<\\\/p><p>Y1  - 1994\\\/1<\\\/p><p>N2  - Die Abschaffung der Gewerbesteuer und die Einf\u00fchrung der Kommunalsteuer beeinflu\u00dften die Finanzierung der Gemeindehaushalte ma\u00dfgeblich. Kurzfristig ergibt sich f\u00fcr die Gemeinden insgesamt eine globale Finanzierungsl\u00fccke von etwa 0,5 Mrd. S. Mittelfristig schlie\u00dft sich jedoch die L\u00fccke, weil die Einnahmen aus der Kommunalsteuer rascher wachsen als jene an Gewerbesteuer. Au\u00dferdem sind die konjunkturbedingten Schwankungen der Kommunalsteuer geringer.<\\\/p><p>AB  - Die Abschaffung der Gewerbesteuer und die Einf\u00fchrung der Kommunalsteuer beeinflu\u00dften die Finanzierung der Gemeindehaushalte ma\u00dfgeblich. Kurzfristig ergibt sich f\u00fcr die Gemeinden insgesamt eine globale Finanzierungsl\u00fccke von etwa 0,5 Mrd. S. Mittelfristig schlie\u00dft sich jedoch die L\u00fccke, weil die Einnahmen aus der Kommunalsteuer rascher wachsen als jene an Gewerbesteuer. Au\u00dferdem sind die konjunkturbedingten Schwankungen der Kommunalsteuer geringer.<\\\/p><p>KW  - Steuerreform und Finanzausgleich; The Tax Reform Act and the Revenue Sharing System<\\\/p><p>KW  - Steuerreform und Finanzausgleich; The Tax Reform Act and the Revenue Sharing System<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 67<\\\/p><p>SP  - 65<\\\/p><p>EP  - 67<\\\/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 v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The Tax Reform Act and the Revenue Sharing System - 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\/82903\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Tax Reform Act and the Revenue Sharing System\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/82903\/\" \/>\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=\"2024-11-06T22:32:09+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\\\/82903\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/82903\\\/\",\"name\":\"The Tax Reform Act and the Revenue Sharing System - 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