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Für einen einfachen, transparenten und effizienten Finanzausgleich
[Towards a simple, transparent and efficient allocation of state tax revenues]

Author

Listed:
  • Gerold Krause-Junk
  • Rolf Peffekoven

Abstract

Zusammenfassung Der bundesstaatliche Finanzausgleich muss bis 2019 reformiert werden. Zwei Mitglieder des Wissenschaftlichen Beirats beim Bundesministerium der Finanzen stellen hier dar, warum der heutige Finanzausgleich zu kompliziert, intransparent und ineffizient ist, und machen einen Reformvorschlag, der zu einem ähnlichen Ergebnis wie das bestehende Verfahren führt, aber einfach, transparent und effizient ist. Wesentliche Regelungen ihres Modells sind eine zentrale Finanzverwaltung, die Verteilung des Länderanteils am Gesamtsteueraufkommen nach der Einwohnerzahl (gewichtet mit dem Pro-Kopf-Einkommen des jeweiligen Landes) und Wegfall des heutigen Finanzausgleichs unter den Ländern.

Suggested Citation

  • Gerold Krause-Junk & Rolf Peffekoven, 2016. "Für einen einfachen, transparenten und effizienten Finanzausgleich [Towards a simple, transparent and efficient allocation of state tax revenues]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(4), pages 273-278, April.
    • Handle: RePEc:spr:wirtsc:v:96:y:2016:i:4:d:10.1007_s10273-016-1969-1
    DOI: 10.1007/s10273-016-1969-1
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    More about this item

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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