Tax federalism

Our information brochure "Tax Federalism" deals with the discussion about greater tax autonomy for the states and municipalities in Austria. Tax autonomy in Austria is limited and tax competences lie primarily with the federal government. States and municipalities have little scope to raise their own taxes and generate revenue. Proponents of greater tax autonomy argue that this could lead to a more efficient administration that is closer to the citizens. Opponents of such a system fear fragmentation and higher administrative costs. The contributions in the brochure objectively present the opportunities and consequences of tax autonomy and provide a basis for an in-depth discussion of Austrian fiscal federalism.