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Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells

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  • Büttner, Thiess
  • Schwager, Robert

Abstract

In der Diskussion um die Reform der föderalen Finanzverfassung wird oft eine Stärkung der Steuerautonomie der Länder gefordert. Seitens der Befürworter wird die damit verbundene Ausweitung der Eigenverantwortlichkeit begrüßt, von der stärkere Anreize für eine solide Haushaltspolitik und Effzienzorientierung erwartet werden. Allerdings würde eine Stärkung der Steuerautonomie auch bedeuten, dass Unterschiede in der Finanzkraft sich stärker auf die Haushalte niederschlagen, so dass finanzschwache Länder Verluste in ihrer Finanzaustattung hinnehmen müssten, wenn sie ihre Steuern nicht erhöhten. Man mag auch befürchten, dass die Länder in einen ruinösen Steuerwettbewerb geraten würden, der die Aufgabenerfüllung in Mitleidenschaft zieht. Zudem ist nicht ohne weiteres zu sehen, wie die Formel von der Steuerautonomie in der konkreten Praxis des bestehenden föderalen Steuer- und Finanzausgleichsystems umgesetzt werden kann. --

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Bibliographic Info

Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 00-50.

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Date of creation: 2000
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Handle: RePEc:zbw:zewdip:5334

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  1. Michael Smart, 1998. "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 189-206, February.
  2. WILDASIN, David E., . "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," CORE Discussion Papers RP -831, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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  4. Michael J. Keen & Christos Kotsogiannis, 2002. "Does Federalism Lead to Excessively High Taxes?," American Economic Review, American Economic Association, vol. 92(1), pages 363-370, March.
  5. Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  6. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, 01.
  7. John F. Helliwell & Ross McKitrick, 1998. "Comparing Capital Mobility Across Provincial and National Borders," NBER Working Papers 6624, National Bureau of Economic Research, Inc.
  8. Lars P. Feld & Gebhard Kirchgässner, 2000. "Income Tax Competition at the State and Local Level in Switzerland," CESifo Working Paper Series 238, CESifo Group Munich.
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  11. Homburg, Stefan, 1994. "Anreizwirkungen des deutschen Finanzausgleichs," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 312-330..
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Cited by:
  1. Berthold, Norbert & Fricke, Holger, 2007. "Der Länderfinanzausgleich: wie sehr schadet er, wie sollte er reformiert werden?," Wirtschaftswissenschaftliche Beiträge 94, Julius-Maximilians-Universität Würzburg, Lehrstuhl für Volkswirtschaftslehre, insbes. Wirtschaftsordnung und Sozialpolitik.
  2. Helmut Seitz, 2008. "Minimum Standards, Fixed Costs and Taxing Autonomy of SubnationalGovernments," CESifo Working Paper Series 2341, CESifo Group Munich.
  3. Berthold, Norbert & Fricke, Holger, 2007. "Volkswirtschaftliche Auswirkungen der finanziellen Ausgleichsysteme in Deutschland," Wirtschaftswissenschaftliche Beiträge 93, Julius-Maximilians-Universität Würzburg, Lehrstuhl für Volkswirtschaftslehre, insbes. Wirtschaftsordnung und Sozialpolitik.
  4. Michael Broer, 2008. "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse," Discussion Papers of DIW Berlin 768, DIW Berlin, German Institute for Economic Research.
  5. Thiess Büttner, 2007. "Reform der Gemeindefinanzen," Ifo Working Paper Series Ifo Working Paper No. 45, Ifo Institute for Economic Research at the University of Munich.

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