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Biontechs Steuerbooster und seine Nebenwirkungen auf das Finanzgefüge
[Biontech’s Tax Booster and Its Impact on Intergovernmental Fiscal Relations]

Author

Listed:
  • Reinhold Weiß

    (Hessisches Ministerium der Finanzen)

  • Kristof Kanzler

    (Hessisches Ministerium der Finanzen)

  • Robert Fiesel

    (Ministerium für Finanzen Baden-Württemberg)

Abstract

Zusammenfassung Der Mainzer Impfstoffhersteller Biontech hatte 2021 eine glänzende Geschäftsentwicklung, die zu einem sprunghaften Anstieg der rheinland-pfälzischen Steuereinnahmen geführt hat. Damit gehört das seit jeher finanzschwache Land Rheinland-Pfalz plötzlich zu den finanzstärksten Bundesländern und zählt damit zu den Geberländern im Finanzausgleichssystem. Ein so starker Anstieg der Finanzkraft führt jedoch zu erheblichen fiskalischen Spillover-Effekten, die letztlich zu problematischen Verteilungsergebnissen führen können. Die fiskalischen Folgen der durch Biontech induzierten Steuererhöhung führen speziell für den rheinland-pfälzischen Landeshaushalt zu überraschenden Ergebnissen.

Suggested Citation

  • 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.
    • Handle: RePEc:spr:wirtsc:v:102:y:2022:i:2:d:10.1007_s10273-022-3115-6
    DOI: 10.1007/s10273-022-3115-6
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    References listed on IDEAS

    as
    1. Scherf, Wolfgang, 2020. "Länderfinanzausgleich 2020: Neue Form - alte Probleme," Finanzwissenschaftliche Arbeitspapiere 102, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    2. 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.
    3. Edith Sitzmann & Stefan Korioth & Thomas Lenk & Philipp Glinka & Friedrich Heinemann & Joachim Wieland & Martin Junkernheinrich, 2016. "Reform of Financial Relations between the Federal Government and the Länder: a Fair Compromise or Setting New False Incentives?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(24), pages 03-23, December.
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    Cited by:

    1. Lenz, Fulko, 2022. "Mehr Innovationen und Unternehmertum in Deutschland durch Wiederbelebung des Leistungsprinzips," Argumente zur Marktwirtschaft und Politik 163, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    2. Scherf, Wolfgang, 2022. "Defekte des Länderfinanzausgleichs und der Fall Biontech," Finanzwissenschaftliche Arbeitspapiere 108, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.

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    1. Scherf, Wolfgang, 2020. "Länderfinanzausgleich 2020: Neue Form - alte Probleme," Finanzwissenschaftliche Arbeitspapiere 102, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.

    More about this item

    Keywords

    H71; H72; H77;
    All these keywords.

    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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