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Länderfinanzausgleich 2020: Neue Form — alte Probleme
[Federal State Fiscal Equalisation 2020: New Scheme — Old Problems]

Author

Listed:
  • Wolfgang Scherf

    (Justus-Liebig-Universität Gießen)

Abstract

Zusammenfassung Der neue Länderfinanzausgleich wird erstmals 2020 praktiziert. Die Analyse seiner Funktionsweise und Wirkungen zeigt, dass gegenüber dem alten System große formale, aber nur geringe materielle Unterschiede bestehen. Die Reform hat vorhandene Defizite sogar noch verschärft. Der Autor schlägt eine Modifikation des Länderfinanzausgleichs vor, die auf eine Verbesserung der finanziellen Anreizeffekte zielt und die Grenzbelastungen deutlich reduziert.

Suggested Citation

  • Wolfgang Scherf, 2020. "Länderfinanzausgleich 2020: Neue Form — alte Probleme [Federal State Fiscal Equalisation 2020: New Scheme — Old Problems]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(8), pages 601-607, August.
    • Handle: RePEc:spr:wirtsc:v:100:y:2020:i:8:d:10.1007_s10273-020-2718-z
    DOI: 10.1007/s10273-020-2718-z
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    References listed on IDEAS

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    1. 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.
    2. Scherf, Wolfgang, 2001. "Ein Vorschlag für einen gerechten und effizienten Länderfinanzausgleich," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 81(4), pages 227-235.
    3. Berthold, Norbert & Fricke, Holger, 2007. "Der Länderfinanzausgleich: wie sehr schadet er, wie sollte er reformiert werden?," Discussion Paper Series 94, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
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    Cited by:

    1. Reinhold Weiß & Kristof Kanzler & Robert Fiesel, 2022. "Biontechs Steuerbooster und seine Nebenwirkungen auf das Finanzgefüge [Biontech’s Tax Booster and Its Impact on Intergovernmental Fiscal Relations]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(2), pages 114-122, February.

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    More about this item

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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