## Austria: Selected Issues

_IMF Staff Country Reports, June 18, 2008_

## Source details

**Canonical URL:** [Austria: Selected Issues](https://www.imf.org/en/publications/cr/issues/2016/12/31/austria-selected-issues-22067)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/austria-selected-issues-22067/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/austria-selected-issues-22067/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/austria-selected-issues-22067/bundle-manifest.json)

## Bibliographic details
- Published: June 18, 2008
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781451802412.002

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### 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

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## 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)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2008/_cr08189.pdf.md){rel="alternate" type="text/markdown"}
  - [Austria: Selected Issues; IMF Country Report 07/189; May 23, 2008 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2008/_cr08189.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/austria-selected-issues-22067_