Austria: Selected Issues

August 5, 2004

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Austria: Selected Issues, (USA: International Monetary Fund, 2004) accessed November 21, 2024

Summary

This Selected Issues paper for Austria reports the impact of the government size, in addition to tax and expenditure composition, on real GDP growth. In addition to having a large public sector relative to the European Union (EU) 15 average, the composition of revenues is skewed, on the one hand, toward direct taxes. The distribution of expenditure, on the other hand, is broadly in line with the European Union (EU) 15 average. Austria is characterized by a heavy taxation of the factors of production, mainly labor, and to a lesser extent, capital.

Subject: Consumption taxes, Expenditure, Income and capital gains taxes, Revenue administration, Social security contributions, Taxes

Keywords: Budget surplus, Consumption taxes, CR, Europe, Government, Government consumption, Government size, Government surplus, Growth rate, Income and capital gains taxes, ISCR, Social security contributions

Publication Details

Pages:

21
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2004/237
Stock No:

1AUTEA0022004
ISBN:

9781451802344
ISSN:

1934-7685

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