Publications

Power needs a sense of responsibility

Why the federal provinces should finance expenses from their own tax income

Competition translates into better products and services. And tax competition between Austria’s federal provinces could lead to tax rates that are better suited to local conditions. Switzerland is a good example of this: in urban centres such as Zurich, local government has different responsibilities to that in a mountainous canton, and this is reflected in different fiscal policies.

• Author: Christian Keuschnigg, Simon Loretz
• Date: 08. October 2015