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Horizontal oder vertikal? Zur Zukunft des Finanzausgleichs in Deutschland

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  • André Heinemann

Abstract

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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    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

    Keywords

    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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