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Horizontal oder vertikal? Zur Zukunft des Finanzausgleichs in Deutschland

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  • André Heinemann

Abstract

This article focuses on the background of the beginning debate on the German fiscal federalism reform. After a short description of the current vertical and horizontal fiscal relationships in Germany, the paper discusses general aspects of the relationship between two levels of state government in a federal system. Apart from a microeconomics-based explanation of the current horizontal revenue sharing dispute, findings from institutional economics support the thesis that a pure vertical fiscal equalisation scheme in Germany is possible and useful from an economic perspective. Finally, basic elements of a fiscal equalisation system reform are presented. Copyright ZBW and Springer-Verlag 2012

Suggested Citation

  • 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.
    • Handle: RePEc:spr:wirtsc:v:92:y:2012:i:7:p:471-479
    DOI: 10.1007/s10273-012-1406-z
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    Citations

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    Cited by:

    1. Dörrenberg Philipp & Heinemann Friedrich & Khayal Nuri, 2015. "Reformoptionen für den deutschen Finanzföderalismus," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(1), pages 26-43, March.
    2. Hechtner, Frank, 2013. "Ökonomische Anreizwirkungen im bundesstaatlichen Finanzausgleich," Discussion Papers 2013/15, Free University Berlin, School of Business & Economics.
    3. Achim Truger & Dieter Vesper, 2014. "Zur Reform des Länderfinanzausgleichs ? eine Notwendigkeit?," IMK Studies 37-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    4. Andreas Kappeler & Andrés Fuentes Hutfilter, 2014. "Making Economic Growth more Socially Inclusive in Germany," OECD Economics Department Working Papers 1175, OECD Publishing.
    5. 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.

    More about this item

    Keywords

    H73; H77;

    JEL classification:

    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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