Reforming Federal Fiscal Relations in Austria

Andrés Fuentes ; Eckhard Wurzel ; Andreas Wörgötter

Organisation for Economic Co-operation and Development

关键词: intergovernmental relations;    state and local government finances;    federalism;   

DOI  :  https://doi.org/10.1787/880241418571

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper reviews the fiscal relations between the three levels of government in Austria and points to the scope for reforming them with a view to improving the efficiency of the public sector. Key areas of public sector activity are subject to complex relations across the three layers of government. Fragmentation of decision-making in some spending programmes, such as hospital care and social assistance benefits, needs to be overcome, concentrating financing and spending responsibilities on one government level. Strengthening co-operation between municipalities as well as amalgamations of small municipalities would allow advantage to be taken of scale economies in the provision of local government services. Stronger tax-raising powers of the municipalities and the states, reform of tax sharing rules and improved budgeting procedures would raise the ability of sub-national governments to match the supply of services to local demand patters and improve accountability to voters. This Working Paper relates to the 2005 OECD Economic Survey of Austria (www.oecd.org/eco/surveys/austria)