Austria: Selected Issues

IMF Staff Country Reports, June 18, 2008

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Austria: Selected Issues

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Bibliographic details

• Published: June 18, 2008
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9781451802412.002

Overview of federal structure and spending shares

• Austria’s federal system comprises the federal government and nine provinces (Länder).
• The federal system is rather centralized by international standards.
• General government spending shares as of 2006:
  • Federal government (including social security funds): about 70 percent of general government spending
  • Provinces (Länder): 17 percent of general government spending
  • Municipalities: 13 percent of general government spending
• Expenditure responsibilities:
  • The constitution lists all the competencies of the federal government.
  • Anything not listed is generally handled by the Länder and municipalities.

Subject matter and keywords

• Subjects: 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

Content in this bundle

• Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008
  • Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008 (Markdown version)
  • Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008 (PDF)