{
  "title": "Austria: Selected Issues",
  "publication": "IMF Staff Country Reports, June 18, 2008",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/austria-selected-issues-22067",
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  "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 acco",
  "sections": [
    {
      "heading": "Overview of federal structure and spending shares",
      "content": "- Austria’s federal system comprises the federal government and nine provinces (Länder).\n- The federal system is rather centralized by international standards.\n- General government spending shares as of 2006:\n  - Federal government (including social security funds): about 70 percent of general government spending\n  - Provinces (Länder): 17 percent of general government spending\n  - Municipalities: 13 percent of general government spending\n- Expenditure responsibilities:\n  - The constitution lists all the competencies of the federal government.\n  - Anything not listed is generally handled by the Länder and municipalities."
    },
    {
      "heading": "Subject matter and keywords",
      "content": "- Subjects: Expenditure, Fiscal policy, Revenue administration, Revenue sharing, Subnational tax, Tax incentives, Taxes\n- Keywords: CR, federal government, government, ISCR, levels of government, municipality government, recipient government, Revenue sharing, Subnational tax, tax, tax autonomy, tax effort\n\n---\n\n Content in this bundle\n\n- Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008\n  - Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: June 18, 2008",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451802412.002",
    "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:",
    "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",
    "**Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008**"
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