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Steuerzerlegung, Wirtschafts- und Steuerkraft

Author

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  • Wolfgang Renzsch

Abstract

The local breakdown of the German Länder shares of tax revenues is hardly considered as a political or legal problem. Its purpose is to correct the results of the technical procedures of tax collection in order to distribute the revenues among the Länder according to their economic strength. This objective is hardly achieved. On the contrary, the shortcomings of the breakdown considerably intensify the problems of fiscal equalisation among the Länder. The question has to be raised whether or not the breakdown of revenues according to their “true” local origin is still appropriate within a highly integrated economy. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2013

Suggested Citation

  • Wolfgang Renzsch, 2013. "Steuerzerlegung, Wirtschafts- und Steuerkraft," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(6), pages 405-411, June.
    • Handle: RePEc:spr:wirtsc:v:93:y:2013:i:6:p:405-411
    DOI: 10.1007/s10273-013-1541-1
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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

    H77;

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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