Options for Revenue-Based Fiscal Consolidation

Austrian Institute of Economic Research Economic Quarterly, No. 2, pp. 231-244, 2010

Posted: 4 Jul 2011

See all articles by Michael Böheim

Michael Böheim

Austrian Institute of Economic Research (WIFO); Vienna University of Economics and Business - Department of Economics

Heinz Handler

Austrian Institute of Economic Research (WIFO); Vienna University of Technology - Institute of Statistics and Mathematical Methods in Economics, Research Group Economics (ECON); Austrian Federal Chancellery - Verwaltungsakademie des Bundes

Margit Schratzenstaller

Justus Liebig Universität Giessen

Date Written: July 10, 2010

Abstract

Measures targeted at the revenue side of the budget can contribute between €10 and €28 billion to the consolidation of public finances in Austria. This total amount could be reached without harming the economy via an increase of excise taxes, an enhanced taxation of wealth and the abolition of tax exemptions, which have undesired economic effects, as well as the privatisation of selected government shareholdings.

Keywords: Fiscal consolidation, public revenues, Austria

JEL Classification: E65, H20, H60

Suggested Citation

Böheim, Michael and Handler, Heinz J. and Schratzenstaller, Margit, Options for Revenue-Based Fiscal Consolidation (July 10, 2010). Austrian Institute of Economic Research Economic Quarterly, No. 2, pp. 231-244, 2010, Available at SSRN: https://ssrn.com/abstract=1878563

Michael Böheim

Austrian Institute of Economic Research (WIFO) ( email )

P.O. Box 91
Wien, A-1103
Austria

Vienna University of Economics and Business - Department of Economics ( email )

Augasse 2-6
A-1090 Wien
Austria

Heinz J. Handler (Contact Author)

Austrian Institute of Economic Research (WIFO) ( email )

P.O. Box 91
Arsenal 20
Vienna, A-1103
Austria
+43 1 79826010 (Phone)

HOME PAGE: http://www.wifo.ac.at

Vienna University of Technology - Institute of Statistics and Mathematical Methods in Economics, Research Group Economics (ECON) ( email )

Wiedner Hauptstraße 8/105-3
Vienna, 1040
Austria

HOME PAGE: http://www.econ.tuwien.ac.at

Austrian Federal Chancellery - Verwaltungsakademie des Bundes ( email )

Mauerbachstrasse 43-45
Vienna, A-1140
Austria

Margit Schratzenstaller

Justus Liebig Universität Giessen ( email )

Betriebswirtschaftslehre VII
Giessen, 35394
Germany

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