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Horizontal oder vertikal? Zur Zukunft des Finanzausgleichs in Deutschland


  • André Heinemann


This article focuses on the background of the beginning debate on the German fiscal federalism reform. After a short description of the current vertical and horizontal fiscal relationships in Germany, the paper discusses general aspects of the relationship between two levels of state government in a federal system. Apart from a microeconomics-based explanation of the current horizontal revenue sharing dispute, findings from institutional economics support the thesis that a pure vertical fiscal equalisation scheme in Germany is possible and useful from an economic perspective. Finally, basic elements of a fiscal equalisation system reform are presented. Copyright ZBW and Springer-Verlag 2012

Suggested Citation

  • André Heinemann, 2012. "Horizontal oder vertikal? Zur Zukunft des Finanzausgleichs in Deutschland," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 92(7), pages 471-479, July.
  • Handle: RePEc:spr:wirtsc:v:92:y:2012:i:7:p:471-479
    DOI: 10.1007/s10273-012-1406-z

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    References listed on IDEAS

    1. Patrick Bolton & Olivier Jeanne, 2011. "Sovereign Default Risk and Bank Fragility in Financially Integrated Economies," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 59(2), pages 162-194, June.
    2. Bank for International Settlements, 2011. "The impact of sovereign credit risk on bank funding conditions," CGFS Papers, Bank for International Settlements, number 43.
    3. Anil K. Kashyap & Jeremy C. Stein, 2004. "Cyclical implications of the Basel II capital standards," Economic Perspectives, Federal Reserve Bank of Chicago, issue Q I, pages 18-31.
    4. Ashok Vir Bhatia, 2002. "Sovereign Credit Ratings Methodology; An Evaluation," IMF Working Papers 02/170, International Monetary Fund.
    5. Lawrence J. White, 2010. "Markets: The Credit Rating Agencies," Journal of Economic Perspectives, American Economic Association, vol. 24(2), pages 211-226, Spring.
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    Cited by:

    1. Achim Truger & Dieter Vesper, 2014. "Zur Reform des Länderfinanzausgleichs ? eine Notwendigkeit?," IMK Studies 37-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

    More about this item


    H73; H77;

    JEL classification:

    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism


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