Table 1

Overview of the variables included in the econometric exercise

VariableDescription
Fiscal resilienceDifference between the year 2022 (end time of observation) and the years it took for municipalities to recover or surpass their pre-crisis operational revenue–expenditure ratios (pre-2008)
Fiscal sustainabilityThree-year moving average of the percentage change of the operational revenue–expenditure ratio
PopulationPopulation size (counted at the beginning of the year)
Population changeYearly population change (%)
Average incomeAverage gross income of the residents living in the municipality (per capita)
Tertiary educationRatio of people with tertiary education to overall population
Unemployment rateUnemployment rate (ILO method)
Dependency ratioRatio of people over 65 and under 15 to overall population
Social infrastructure expenditureMunicipal spending on social infrastructure per capita (current and capital spending on education, health and social protection)
Share municipal revenueRatio of own-generated revenue (i.e. property taxes) to total revenue
DebtRatio of administrative financial debt (including interests) to operational revenue
Financial leewayRatio of free financial surplus (total revenue-total expenditure) to operational revenue

Note(s): All monetary variables are at constant 2004 prices and calculated on a per capita basis

Source(s): Data from statistics Austria; table compiled by the authors

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