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Fiscal Equalization between States in West Germany

Author

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  • H Zimmermann

    (Abteilung für Finanzwissenschaft, Fachbereich Wirtschaftswissenschaften, Philipps-Universität Marburg, Am Plan 2, D-3550 Marburg, Federal Republic of Germany)

Abstract

Almost from the beginning of the Federal Republic of Germany in 1949, a sophisticated horizontal equalization mechanism with strong equalizing effects has existed between its states ( Länder ). Its historical and social background is shown briefly, and the equalization procedure, which compares the revenue potential of each state with a rough measure of its fiscal need, is described in detail. The far-reaching equalization of state revenues that results is evaluated under distributional objectives and above all on allocative grounds: There are few incentives for states to care for their own tax base, particularly because states have no tax-rate authority which would enable them to vary their revenues from own sources.

Suggested Citation

  • H Zimmermann, 1989. "Fiscal Equalization between States in West Germany," Environment and Planning C, , vol. 7(4), pages 385-393, December.
    • Handle: RePEc:sae:envirc:v:7:y:1989:i:4:p:385-393
    DOI: 10.1068/c070385
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    Cited by:

    1. Funke, Michael & Strulik, Holger, 1999. "Regional growth in West Germany: convergence or divergence?," Economic Modelling, Elsevier, vol. 16(4), pages 489-502, December.

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