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Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells

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  • Thiess Büttner

    ()
    (ZEW Mannheim)

  • Robert Schwager

    ()
    (ZEW Mannheim)

Abstract

Als mögliche Ausgestaltung einer Steuerautonomie der Länder wird ein Zuschlagsmodell bei der Einkommensteuer diskutiert. Anhand der tatsächlichen Aufkommenszahlen der letzten Jahre berechnete Projektionen zeigen, dass auch bei einer moderaten Reform entweder erhebliche Aufkommensdifferenzen oder stark divergierende Zuschlagssätze für die einzelnen Bundesländer zu erwarten wären. Falls die Politik vor diesem Hintergrund eine partielle Einbeziehung in den Finanzausgleich vorsieht, ist mit problematischen Rückwirkungen auf die Steuerpolitik der Länder zu rechnen. Während der horizontale Wettbewerb zwar tendenziell ein Sinken der Steuerlast herbeiführt, lösen die Beibehaltung des vertikalen Steuerverbunds und insbesondere die Einbettung in den Finanzausgleich Anreize zu einer übermäßigen Besteuerung aus.

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Bibliographic Info

Article provided by Justus-Liebig University Giessen, Department of Statistics and Economics in its journal Journal of Economics and Statistics.

Volume (Year): 223 (2003)
Issue (Month): 5 ()
Pages: 532-555

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Handle: RePEc:jns:jbstat:v:223:y:2003:i:5:p:532-555

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Related research

Keywords: Lokale Einkommensteuer; Steuerverbund; Finanzausgleich;

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References

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  1. John F. Helliwell & Ross McKitrick, 1999. "Comparing Capital Mobility Across Provincial and National Borders," Canadian Journal of Economics, Canadian Economics Association, vol. 32(5), pages 1164-1173, November.
  2. Homburg, Stefan, 1994. "Anreizwirkungen des deutschen Finanzausgleichs," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 312-330..
  3. Lars P. Feld & Gebhard Kirchgässner, 2000. "Income Tax Competition at the State and Local Level in Switzerland," CESifo Working Paper Series 238, CESifo Group Munich.
  4. WILDASIN, David E., . "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," CORE Discussion Papers RP -831, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  5. Esteller-More, Alex & Sole-Olle, Albert, 2001. "Vertical income tax externalities and fiscal interdependence: evidence from the US," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
  6. Michael Keen, 1997. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Working Papers 97/173, International Monetary Fund.
  7. Timothy J. Bartik, 1991. "Who Benefits from State and Local Economic Development Policies?," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number wbsle.
  8. Wellisch,Dietmar, 2000. "Theory of Public Finance in a Federal State," Cambridge Books, Cambridge University Press, number 9780521630351, October.
  9. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, 01.
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Cited by:
  1. Thiess Büttner, 2007. "Reform der Gemeindefinanzen," Ifo Working Paper Series Ifo Working Paper No. 45, Ifo Institute for Economic Research at the University of Munich.
  2. Michael Broer, 2008. "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse," Discussion Papers of DIW Berlin 768, DIW Berlin, German Institute for Economic Research.
  3. Helmut Seitz, 2008. "Minimum Standards, Fixed Costs and Taxing Autonomy of SubnationalGovernments," CESifo Working Paper Series 2341, CESifo Group Munich.
  4. Berthold, Norbert & Fricke, Holger, 2007. "Der Länderfinanzausgleich: wie sehr schadet er, wie sollte er reformiert werden?," Wirtschaftswissenschaftliche Beiträge 94, Julius-Maximilians-Universität Würzburg, Lehrstuhl für Volkswirtschaftslehre, insbes. Wirtschaftsordnung und Sozialpolitik.
  5. Berthold, Norbert & Fricke, Holger, 2007. "Volkswirtschaftliche Auswirkungen der finanziellen Ausgleichsysteme in Deutschland," Wirtschaftswissenschaftliche Beiträge 93, Julius-Maximilians-Universität Würzburg, Lehrstuhl für Volkswirtschaftslehre, insbes. Wirtschaftsordnung und Sozialpolitik.

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