IDEAS home Printed from https://ideas.repec.org/a/spr/wirtsc/v94y2014i4p267-274.html
   My bibliography  Save this article

Neuordnung der Besteuerungskompetenzen bei der Einkommensteuer

Author

Listed:
  • Gisela Färber
  • Carsten Kühl
  • Denis Alt

Abstract

The controversies over the reform of the German intergovernmental fiscal equalisation system generally concern the equalisation formula at the last step of the tax-sharing system. In order to achieve a financial architecture that truly corresponds with the tasks of the federal government, the states and the municipalities, the tax-sharing schedules also need to be reconsidered. To share the personal income tax according to proportional tax rates for the states and municipalities and to leave the progressive tax rates to the federal level would not only deliver horizontally more equal tax revenues for the sub-federal tiers of government but also increase the vertical flexibility of tax distribution if the federal and state governments then had the right to change “their” tax rates without the approval of the Bundesrat or Bundestag. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Gisela Färber & Carsten Kühl & Denis Alt, 2014. "Neuordnung der Besteuerungskompetenzen bei der Einkommensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(4), pages 267-274, April.
  • Handle: RePEc:spr:wirtsc:v:94:y:2014:i:4:p:267-274
    DOI: 10.1007/s10273-014-1666-x
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10273-014-1666-x
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s10273-014-1666-x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bischoff, Ivo & Diemert, Dörte & Döring, Thomas & Eckardt, Martina & Eltges, Markus & Färber, Gisela & Göppert, Verena & Wohltmann, Matthias & Zademach, Hans-Martin, 2021. "Kommunalfinanzen in und nach der Covid-19-Pandemie," Positionspapier aus der ARL 126, ARL – Akademie für Raumentwicklung in der Leibniz-Gemeinschaft.

    More about this item

    Keywords

    H11; H24; H7;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:wirtsc:v:94:y:2014:i:4:p:267-274. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.