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Federal Fiscal Equalisation – Is the Breakdown Questionable?

Author

Listed:
  • Thomas Lenk
  • Philipp Glinka

Abstract

As part of the debate over future German federal fiscal equalisation Thomas Lenk and Philipp Glinka, University of Leipzig, call into question current breakdown rules and practices for income and corporation tax. In their opinion the restructuring of the relations between the federal government and the Länder should also be used as an opportunity to find better alternatives to the existing rules on breaking down taxes.

Suggested Citation

  • Thomas Lenk & Philipp Glinka, 2015. "Federal Fiscal Equalisation – Is the Breakdown Questionable?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(24), pages 13-16, December.
    • Handle: RePEc:ces:ifosdt:v:68:y:2015:i:24:p:13-16
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    References listed on IDEAS

    as
    1. Thomas Lenk & Philipp Glinka, 2015. "Steuerzuordnung nach der Wirtschaftskraft – gut für den bundesstaatlichen Finanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(9), pages 619-626, September.
    2. Reinhold Weiß & Werner Münzenmaier, 2014. "Auswirkungen einer Lohnsteuerzerlegung nach Arbeitsort im Länderfinanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(10), pages 732-739, October.
    3. Alexander Eck & Carolin Fritzsche & Jan Kluge & Joachim Ragnitz & Felix Rösel, 2015. "Fiscal Capacity and Determining Structural Characteristics of the Eastern German Laender," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
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    More about this item

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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