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...

Intragovernmental transfers are an important element of the fiscal equalisation system. With respect to efficiency, the principle of fiscal equivalence or fiscal connectivity is central to the arrangement of fiscal relations between the individual levels of a federal state. Based on this...

Efficient and effective fiscal equalisation is above all based on fiscal equivalence and the accountability of decision makers. This means that the public-interest orientated fulfilment of tasks based on the principle of subsidiarity can take place when the responsibilities for tasks, spending...