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Reichensteuer-Erhöhungen: durch Finanzausgleich profitieren auch arme Bundesländer

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  • Stefan Bach
  • Tony Mudrack

Abstract

Tax increases on higher incomes and wealth, as proposed by the opposition parties, will mainly have an impact on the financially strong Länder, i. e., Hamburg and the more affluent areas of southern Germany, while the poorer Länder in the west and north will only achieve below-average additional revenue per capita. Particularly in the new Länder, revenue from a wealth tax would be very low. Fiscal equalization schemes across the Länder would largely balance out these differences in extra revenue. As a result, the poorer Länder would also benefit from the additional revenue from the rich. Accordingly, the Länder with above-average revenue will have to cede a portion of that revenue. Since tax revenue in all Länder is increasing, the adjustment levy for the wealthier Länder will be moderate, at no more than 25 percent. Mehreinnahmen aus höheren Reichensteuern fallen überwiegend in den finanzstarken Ländern an. Dies sind Hamburg und die wohlhabenderen Flächenländer in Süddeutschland, während die ärmeren Flächenländer im Westen und Norden nur unterdurchschnittliche Mehreinnahmen je Einwohner erzielen. Vor allem in den neuen Ländern sind die Mehreinnahmen aus den Reichensteuern sehr gering. Der Länderfinanzausgleich nivelliert diese Aufkommensunterschiede weitgehend. Dadurch profitieren auch die ärmeren Länder von den Mehreinnahmen aus den Reichensteuern. Entsprechend müssen die Länder mit überdurchschnittlichen Steuermehreinnahmen einen Teil ihres Aufkommens abgeben. Da sich die Steuereinnahmen aller Bundesländer erhöhen, fällt die Abschöpfung durch den Finanzausgleich für die finanzstarken Bundesländer mit maximal 25 Prozent noch moderat aus.

Suggested Citation

  • Stefan Bach & Tony Mudrack, 2013. "Reichensteuer-Erhöhungen: durch Finanzausgleich profitieren auch arme Bundesländer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 13-22.
  • Handle: RePEc:diw:diwwob:80-36-3
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    File URL: http://www.diw.de/documents/publikationen/73/diw_01.c.426855.de/13-36-3.pdf
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    Cited by:

    1. Katja Rietzler, 2014. "Anhaltender Verfall der Infrastruktur," IMK Report 94-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

    More about this item

    Keywords

    Taxation of top income and wealth; regional tax revenue; fiscal equalization;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • 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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