Austria: Selected Issues

June 18, 2008

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Austria: Selected Issues, (USA: International Monetary Fund, 2008) accessed December 21, 2024

Summary

Austria’s federal system comprises the federal government and nine provinces (Länder). The federal system is rather centralized by international standards, with the federal government (including social security funds) accounting for about 70 percent of general government spending, the provinces accounting for 17 percent, and municipalities accounting for 13 percent as of 2006. In terms of expenditure responsibilities, the constitution lists all the competencies of the federal government, and anything not listed is generally handled by the Länder and municipalities.

Subject: Expenditure, Fiscal policy, Revenue administration, Revenue sharing, Subnational tax, Tax incentives, Taxes

Keywords: CR, Federal government, Government, ISCR, Levels of government, Municipality government, Recipient government, Revenue sharing, Subnational tax, Tax, Tax autonomy, Tax effort

Publication Details

Pages:

24
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2008/189
Stock No:

1AUTEA2008002
ISBN:

9781451802412
ISSN:

1934-7685

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