Reforming Federal Fiscal Relations in Austria [E-Book] / Andrés Fuentes, Eckhard Wurzel and Andreas Wörgötter
Fuentes, Andrés.
Wurzel, Eckhard. / Wörgötter, Andreas.
Paris : OECD Publishing, 2006
35 p. ; 21 x 29.7cm.
OECD Economics Department Working Papers ; 474
Full Text
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490 |a OECD Economics Department Working Papers ;  |v 474 
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520 3 |a 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 ( 
653 |a Economics 
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700 1 |a Wörgötter, Andreas. 
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