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Grenzbelastungen im Länderfinanzausgleich

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  • Scherf, Wolfgang

Abstract

Im deutschen Länderfinanzausgleich werden Mehreinnahmen eines Bundeslandes in hohem Maße durch geringere Ausgleichsansprüche abgeschöpft. Das senkt die Attraktivität eigener Anstrengungen zur Verbesserung der Finanzkraft und erzeugt Fehlanreize. Die Grenzbelastungen werden in der Regel durch Simulation des Länderfinanzausgleichs für den Fall zusätzlicher Einnahmen eines Landes aus einzelnen Steuern bestimmt. Dieser Weg ist relativ kompliziert und zeigt auch nicht transparent auf, wie die Grenzbelastungen zustande kommen. Der Beitrag präsentiert ein formales Modell, das mit wenigen Basisinformationen auskommt und dennoch eine exakte Bestimmung der Grenzbelastungen des aktuellen Systems und seiner Reformoptionen ermöglicht.

Suggested Citation

  • Scherf, Wolfgang, 2020. "Grenzbelastungen im Länderfinanzausgleich," Finanzwissenschaftliche Arbeitspapiere 103, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    • Handle: RePEc:zbw:jlufwa:103
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    1. Burret, Heiko Tobias & Bury, Yannick & Feld, Lars P., 2018. "Grenzabschöpfungsraten im deutschen Finanzausgleich," Freiburg Discussion Papers on Constitutional Economics 18/04, Walter Eucken Institut e.V..
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    1. Scherf, Wolfgang, 2022. "Defekte des Länderfinanzausgleichs und der Fall Biontech," Finanzwissenschaftliche Arbeitspapiere 108, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.

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