Horizontal oder vertikal? Zur Zukunft des Finanzausgleichs in Deutschland
AbstractThis 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
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Bibliographic InfoArticle provided by Springer in its journal Wirtschaftsdienst.
Volume (Year): 92 (2012)
Issue (Month): 7 (July)
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- 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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