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Fiscal Equalisation among the states in Germany

Author

Listed:
  • Jan Werner

    (Institute of Local Public Finance)

Abstract

Germany's fiscal federalism has undergone a process of perpetual reform. On the one hand, some tax sources that have existed up to now – the corporate income tax is a good example in this context – will shortly be phased out because of changes in the system. On the other hand the judgement by the Constitutional Court has required a renewal of Germany's equalisation system. Besides an illustration of tax sharing between the three tiers of government, the main part of this paper deals with the equalisation among the 16 federal states. In the framework of the reforming process of the "Solidarity Pact IIW, the distribution of tax revenues, vertical grants and fiscal equalisation among the federal states were newly arranged.

Suggested Citation

  • Jan Werner, 2008. "Fiscal Equalisation among the states in Germany," Working Papers 02-2008, Institute of Local Public Finance.
    • Handle: RePEc:lpf:wpaper:02-2008
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    File URL: http://www.ilpf.de/en/download/wp-02-2008.pdf
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    Citations

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    Cited by:

    1. Jean-Denis Garon & Charles Séguin, 2021. "Environmental Tax Reform in a Federation with Rent-Induced Migration," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 78(3), pages 487-519, March.
    2. Sven Jari Stehn & Ms. Annalisa Fedelino, 2009. "Fiscal Incentive Effects of the German Equalization System," IMF Working Papers 2009/124, International Monetary Fund.
    3. Yongzheng Liu, 2014. "Does competition for capital discipline governments? The role of fiscal equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 345-374, June.

    More about this item

    Keywords

    Fiscal Federalism; Grants; Fiscal Autonomy; Germany;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H1 - Public Economics - - Structure and Scope of Government

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