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Finanzausgleichsbedingte Einheitslasten der Länder – eine empirische Schätzung am Beispiel Nordrhein-Westfalens

Author

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  • Döring Thomas

    (Hochschule Darmstadt, Fachbereich Gesellschaftswissenschaften, Haardtring 100, 64295 Darmstadt)

  • Blume Lorenz

    (Philipps-Universität Marburg, Fachbereich Wirtschaftswissenschaften, Am Plan 2, 35032 Marburg)

Abstract

In Germany there exists a political consensus that the economic and fiscal burden of the German reunification should be shared by all three jurisdictional levels of the federal system. According to existing law the burden sharing between the state and local authorities has to be confined to the excess burden which follows from the financing of the German Unity Fund as well as the integration of the eastern German states into the fiscal equalisation system. Thereby, state and local authorities are in conflict with each other regarding an appropriate economic estimation of the excess burden to be caused by the fiscal equalization system. Against this background the paper explains and illustrates the economic concept of burden in terms of opportunity costs. Taking North Rhine-Westphalia as a case study the quantity of the excess burden is empirically estimated for the time period 1995 - 2009 by applying a multivariate data analysis.

Suggested Citation

  • Döring Thomas & Blume Lorenz, 2012. "Finanzausgleichsbedingte Einheitslasten der Länder – eine empirische Schätzung am Beispiel Nordrhein-Westfalens," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 61(2), pages 190-213, August.
    • Handle: RePEc:lus:zwipol:v:61:y:2012:i:2:p:190-213
    DOI: 10.1515/zfwp-2012-0208
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