Austria: Selected Issues
Electronic Access:
Free Download. Use the free Adobe Acrobat Reader to view this PDF file
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 accounting for 17 percent, and municipalities accounting for 13 percent as of 2006. In terms of expenditure responsibilities, the constitution lists all the competencies of the federal government, and anything not listed is generally handled by the Länder and municipalities.
Series:
Country Report No. 2008/189
Subject:
Expenditure Fiscal policy Revenue administration Revenue sharing Subnational tax Tax incentives Taxes
English
Publication Date:
June 18, 2008
ISBN/ISSN:
9781451802412/1934-7685
Stock No:
1AUTEA2008002
Pages:
24
Please address any questions about this title to publications@imf.org