Fiscal federalism in Austria: facts and new developments

Although there is a saying1 that ‘each federal system is a case of its own and can be compared only within certain limits’, one can agree that there are, however, common basics and interesting specifics which can be found in each federal system. It is therefore possible to gain deeper insights into the structures of federalism and to see them as an inspiration for other countries’ constitutional reforms or even day-to-day political practice. In this light, the Austrian constitutional framework in terms of fiscal federalism can be considered within a discussion on constitutional reform in Italy.