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Auswirkungen einer Lohnsteuerzerlegung nach Arbeitsort im Länderfinanzausgleich

Author

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  • Reinhold Weiß
  • Werner Münzenmaier

Abstract

In Germany the payroll tax revenue owed to the federal states is distributed exclusively according to the taxpayer’s residence. Many finance experts have long called for this revenue to be distributed at least partially based on the location where the work was done. Model calculations to estimate the financial consequences of such a redesign of the payroll tax distribution should be a useful contribution to the current negotiations on the reorganisation of federal-state financial relations in Germany. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • 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.
    • Handle: RePEc:spr:wirtsc:v:94:y:2014:i:10:p:732-739
    DOI: 10.1007/s10273-014-1741-3
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    Citations

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    Cited by:

    1. Alexander Eck & Carolin Fritzsche & Jan Kluge & Joachim Ragnitz & Felix Rösel, 2015. "Fiscal Capacity and Determining Structural Characteristics of the Eastern German Laender," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
    2. Thomas Lenk & Philipp Glinka, 2015. "Federal Fiscal Equalisation – Is the Breakdown Questionable?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(24), pages 13-16, December.
    3. Scherf, Wolfgang, 2020. "Länderfinanzausgleich 2020: Neue Form - alte Probleme," Finanzwissenschaftliche Arbeitspapiere 102, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    4. 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.

    More about this item

    Keywords

    H7; H11; H24;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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