Bauer, Helfried; Biwald, Peter; Haindl, Anita; Pitlik, Hans - In: WIFO Monatsberichte (monthly reports) 85 (2012) 12, pp. 919-930
One of the focal points of the discussion on the reform of Austrian public finances and the system of fiscal equalisation is the question of how to reform the municipal tax system. The accordance of spending and financial responsibilities (principle of connectivity) at the local level increases...