• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Advances in Economic Research >The Tax-Spend Debate and Budgetary Policy in Austria
【24h】

The Tax-Spend Debate and Budgetary Policy in Austria

机译：奥地利的税收支出辩论和预算政策

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

In the aftermath of the 2008 financial and economic crisis, governments developed plans to steer fiscal policies back to a sustainable path. Austria is no exception, since the latest 2012 consolidation package aimed to balance the budget by 2016. For the success of consolidation policies, however, it is of great importance which fiscal policy strategies are pursued. For instance, should the deficit be reduced by reducing expenditure, by increasing revenue, or by a mixed coordinated policy? Empirical evidence from the mid-1990s indicated that Austria's policy makers followed a path according to the spend-tax hypothesis, deciding on expenditure and then caring about the funding of public tasks. Since 1995, the year of Austria's accession to the European Union, fiscal policy frameworks have changed (e.g., Maastricht Treaty, Fiscal Pact), and thus budgetary policies might have changed as well. The current paper provides new econometric evidence for a stable spend-tax fiscal policy decision process in Austria for the last 60 years. Therefore, it seems that the importance of reducing expenditure (about 72 % of the total consolidation volume in the current package) accounts for this principal approach in Austrian fiscal policy making. However, left open is whether the envisioned increase in revenues (about 28 % of the total consolidation volume) might be counterproductive for sustainably balancing the budget.
机译：在2008年金融和经济危机之后，政府制定了计划，将财政政策带回可持续发展的道路。奥地利也不例外，自从最新的2012年合并方案旨在到2016年实现预算平衡。然而，对于合并政策的成功而言，奉行财政政策战略至关重要。例如，是否应通过减少支出，增加收入或采取混合协调政策来减少赤字？ 1990年代中期的经验证据表明，奥地利的决策者根据支出税假说走了一条道路，决定支出，然后关心公共任务的资金。自从奥地利加入欧洲联盟的1995年以来，财政政策框架发生了变化（例如，《马斯特里赫特条约》，《财政协定》），因此预算政策也可能发生了变化。本文为过去60年来奥地利稳定的消费税财政政策决策过程提供了新的计量经济学依据。因此，似乎减少支出的重要性（约占当前一揽子合并总额的72％）是奥地利财政政策制定中的主要方法。但是，尚待确定的是，收入的预期增长（约占合并总量的28％）是否会对适度平衡预算产生反作用。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号