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Zu Reformoptionen der Gemeindefinanzen

Author

Listed:
  • Döring Thomas

    (Philipps-Universität Marburg, Fachbereich Wirtschaftswissenschaften, Abteilung für Finanzwissenschaft, Am Plan 2, D – 35037 Marburg)

  • Hansjürgens Bernd

    (Martin-Luther-Universität Halle-Wittenberg, Wirtschaftswissenschaftliche Fakultät, und UFZ-Umweltforschungszentrum Leipzig-Halle. Sektion Ökonomie, Soziologie und Recht, Permoserstraße 15, D – 04318 Leipzig)

  • Hey Johanna

    (Lehrstuhl für Unternehmenssteuerrecht, Heinrich-Heine-Universität Düsseldorf, Universitätsstr. 1, D – 40225 Düsseldorf)

  • Donges Juergen B.

    (Wirtschaftspolitisches Seminar, Universität zu Köln, Robert-Koch-Str. 41, D – 50931 Köln)

Abstract

In their paper Thomas Döring and Bernd Hansjürgens refer to the reform discussion of local public finance in Germany. Against the background of rising expenditures and lower revenues a fiscal reform on the local level is absolutely necessary. Such a reform should focus on both the expenditure and the revenue side of the local budget. With respect to expenditures a new division of functions between the upper governmental levels and the local level should be taken into account. With respect to revenues reforms are needed that facilitate communities’ ability to raise revenues from own sources. It becomes apparent that the current political discussion which focuses on the centralisation of the costs of unemployment and on the reform of the local business tax is much too narrow to solve the fiscal crisis on the local level.

Suggested Citation

  • Döring Thomas & Hansjürgens Bernd & Hey Johanna & Donges Juergen B., 2003. "Zu Reformoptionen der Gemeindefinanzen," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 52(3), pages 320-352, December.
    • Handle: RePEc:lus:zwipol:v:52:y:2003:i:3:p:320-352:n:4
    DOI: 10.1515/zfwp-2003-0304
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