Framework conditions for fiscal policy remain difficult: besides the medium-term outlook of only moderate economic growth, the liquidation of Hypo Alpe-Adria-Bank International AG will weigh on the budget. The need for further subsidies to (partly) nationalised banks in distress cannot be ruled...

In recent years Austrian family policy was aimed at improving individual work-life balances and increasing the participation of fathers. This included introducing child care benefit months that cannot be transferred between partners, adding a short-term income-dependent option to the original...

Family policies vary considerably, in their focus as much as in the instruments used, in Germany, France, the Netherlands, Sweden and Denmark, the countries chosen for the study. Germany's traditional type of family policy was fundamentally rehauled in recent years in order to boost female...

Within the scope of a pilot study, WIFO examined chapters of the household of Upper Austria from a gender perspective (gender budget analysis). Education, health and sports were analysed by a number of analysis methods. Using an expenditure incidence analysis, the state's spending on health was...

Practicing sports as well as the organization of sports events generate considerable positive external effects which cause an inefficiently low provision of private funds and thus justify public interventions in the sports market. For instance, organising competitions and providing sports...

Without any tax sovereignty of its own and faced with a substantial decline in the volume of "traditional own resources" (customs duties, agricultural levies, sugar levies), the European Union is left with a very low level of revenue autonomy. The EU budget is financed primarily from national...

Public expenditure for long-term care in Austria increased by 50 percent to roughly € 3.3 billion between 1994 and 2006. However, financing long-term care is becoming increasingly difficult due to demographic developments and societal changes. Estimates of future expenditure for long-term care...

This article identifies some fundamental structural failings shown by the Austrian tax system that should be considered within the second phase of the tax reform envisaged for 2005. It focuses on corporate and personal income taxes as well as on property taxes.

Gemäß dem Bundesvoranschlag 2012 soll das Maastricht-Defizit des Gesamtstaates auf 3,2% des BIP gesenkt werden; die Schuldenquote wird weiter auf 74,6% des BIP steigen. Der Anteil der Transfer- und Pensionsausgaben an den gesamten Bundesausgaben nimmt mittelfristig zu. Besonders dynamisch...

The double budget 2009-10 is appropriate for the projected course of business activity: it envisages a significant increase of expenditures and allows the automatic stabilisers to work. The Maastricht deficit of the general government will rise to 4.7 percent of GDP in 2010 and the following...