Publications in Scientific Journals:

J. Bröthaler, M. Getzner, M. Schratzenstaller, P. Biwald, H. Bauer:
"Optionen und Strategien einer grundlegenden Reform des österreichischen Finanzausgleichs";
WIFO-Monatsberichte, 2012 (2012), 2; 905 - 918.

English abstract:
Options and Strategies for a Fundamental Reform of the Austrian Fiscal Equalisation System
Efficient and effective fiscal equalisation is above all based on fiscal equivalence and the accountability of decision makers. This means that the public-interest orientated fulfilment of tasks based on the principle of subsidiarity can take place when the responsibilities for tasks, spending and revenues are in accordance.
Divergences from this fundamental principle are possible, for example, in the case of special tasks (centrality, equalisation of burdens) or a lack of resources (resource equalisation).
In light of these (theoretical) principles, the present study finds the Austrian system of fiscal equalisation as well as the overall Austrian federal structure to be in urgent need of reform. Many proposals for the reform of administration, the allocation of
competencies and functions, spending and fiscal responsibility have been developed in recent years, however basic reforms have yet to go into effect. The (fiscal) interdependencies between the territorial authorities and connected institutions have become so complex over recent decades that political steering is only selectively
possible. It is almost impossible to assess the interdependencies and overall effects on efficiency and allocation of individually traceable transactions within the fiscal equalisation scheme.
To reform the fiscal equalisation system, the present article argues for a fundamental and highly simplified approach that does not shy away from a discussion of the Austrian model of federalism. The reform of the fiscal equalisation scheme (in the broader sense) should not get caught up in a few select details of fiscal relations
between territorial authorities, but instead take example from successful reforms such as those carried out in Switzerland, and view reforms within the context of other important areas of reform, such as state and administrative reforms.
A key precondition for the successful reform of fiscal equalisation is a fundamental policy decision on the reform process (with as binding a timetable as possible, uncoupled from negotiations on fiscal equalisation) and a new framework of fiscal equalisation that encompasses the overall financing of territorial authorities
through own and shared taxes, as well as the overall transfers between the territorial authorities.
Central elements of this discussion are vertical allocation (including tax autonomy), resource equalisation (the bundling of all prior transfers), the equalisation of burdens (for basic tasks and special charges) as well as select temporally and thematically limited allocative transfers.

German abstract:
Das österreichische System des Föderalismus, der Finanzverfassung und des Finanzausgleichs wird aus verschiedenen Perspektiven als höchst reformbedürftig eingeschätzt. Reformvorschläge zielen auf eine Entflechtung der Kompetenzen, Aufgaben und Transfers, verstärkte Konnexität und Abgabenautonomie sowie Zielorientierung, Flexibilisierung und Transparenz ab. Ausgehend von Prinzipien des fiskalischen Föderalismus können strategische Elemente einer grundlegenden Reform des österreichischen Finanzausgleichs definiert werden. Dazu gehören vor allem die Gestaltung des Reformprozesses in Abstimmung mit weiteren Reformbereichen und eine neue Gesamtarchitektur des Finanzausgleichs, die stark gebündelt Abgabenhoheit, Ressourcen- und Lastenausgleich und allokative Transfers umfasst.

Finanzausgleich Abgaben Transfers

Related Projects:
Project Head Johann Bröthaler:
Grundlegende Reform des Finanzausgleichs: Reformoptionen und Reformstrategien -Verstärkte Aufgabenorientierung - Reform der Transfers

Created from the Publication Database of the Vienna University of Technology.