Fiscal Equalisation among the states in Germany
AbstractGermany's fiscal federalism has undergone a process of perpetual reform. On the one hand, some tax sources that have existed up to now â€“ the corporate income tax is a good example in this context â€“ 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.
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Bibliographic InfoPaper provided by Institute of Local Public Finance in its series Working Papers with number 02-2008.
Length: 21 pages
Date of creation: Jan 2008
Date of revision:
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Fiscal Federalism; Grants; Fiscal Autonomy; Germany;
Find related papers by 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
This paper has been announced in the following NEP Reports:
- NEP-ACC-2008-03-15 (Accounting & Auditing)
- NEP-ALL-2008-03-15 (All new papers)
- NEP-PBE-2008-03-15 (Public Economics)
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- Sven Jari Stehn & Annalisa Fedelino, 2009. "Fiscal Incentive Effects of the German Equalization System," IMF Working Papers 09/124, International Monetary Fund.
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