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Der neue Finanzausgleich zwischen Bund und Ländern: erste Ergebnisse und Bewertungen
[The New Federal Fiscal Equalisation System 2020: First Results and Evaluation]

Author

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  • André W. Heinemann

    (Universität Bremen)

Abstract

Zusammenfassung Bereits 2015 wurde erstmalig durch die Konferenz der Ministerpräsident:innen ein neues Finanzausgleichssystem ab 2020 diskutiert und beschlossen. Seitdem sind zahlreiche Beiträge zu den möglichen fiskalischen Auswirkungen, Anreizproblematiken und Bewertungen einiger Detailregelungen entstanden und debattiert worden. Nach der ersten Durchführung im Ausgleichsjahr 2020 ist es nun Zeit, erstmalig auf konkrete Ergebnisse einzugehen und dabei verbliebene und neue Probleme offen zu diskutieren.

Suggested Citation

  • André W. Heinemann, 2021. "Der neue Finanzausgleich zwischen Bund und Ländern: erste Ergebnisse und Bewertungen [The New Federal Fiscal Equalisation System 2020: First Results and Evaluation]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(7), pages 544-551, July.
    • Handle: RePEc:spr:wirtsc:v:101:y:2021:i:7:d:10.1007_s10273-021-2966-6
    DOI: 10.1007/s10273-021-2966-6
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    References listed on IDEAS

    as
    1. Matthias Woisin, 2008. "Das eingerostete Scharnier: Umsatzsteuerverteilung zwischen Bund und Ländern," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 88(7), pages 446-450, July.
    2. Thomas Lenk & Philipp Glinka, 2017. "Der neue bundesstaatliche Finanzausgleich — eine Reform und viel Reformaufschub [The New Financial Equalisation System in Germany — Reform and Perspectives]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(7), pages 506-512, July.
    3. Marius Bickmann & Kristina van Deuverden, 2014. "Länderfinanzausgleich vor der Reform: eine Bestandsaufnahme," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 81(28), pages 671-682.
    4. Wolfgang Renzsch, 2017. "Die verbogene Verfassung — zur Neuregelung der Bund-Länder-Finanzbeziehungen ab 2020," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(12), pages 876-880, December.
    5. André Heinemann, 2012. "Horizontal oder vertikal? Zur Zukunft des Finanzausgleichs in Deutschland," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(7), pages 471-479, July.
    6. Kitterer, Wolfgang, 2007. "Bundesstaatsreform und Zukunft der Finanzverfassung," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-3, University of Cologne, FiFo Institute for Public Economics.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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