IDEAS home Printed from
   My bibliography  Save this article

Reform des Länderfinanzausgleichs


  • Thiess Büttner


  • Johanna Hey


  • Alfons Weichenrieder


  • Horst Zimmermann


  • Stefan Korioth


  • Martin Junkernheinrich


  • Wolfgang Renzsch



At the end of 2019 the regulations of the German fiscal equalisation scheme will expire, i.e. it is absolutely necessary to decide on reforms before this date. But economic interests and the actual burden of donors and recipients differ widely. The federal government can provide financial resources, but they are limited and the provision of resources may restrict the self-determination of the länder. The reform proposals are to some extent based on incentive schemes, e.g. the Scientific Advisory Council at the Federal Ministry of Finance makes the case for a reform that enhances transparency, reduces the disincentives caused by the current distribution formulas and strengthens the capacity to raise own funds, the memebers of the Advisory Council provided simulation results showing that a relatively small amount of block grants would be needed to prevent revenue losses for states with low tax capacity. Others concentrate on the equalization of living conditions. In the end the reforms have to be decided politically. But it is doubtful whether this will happen during the current legislative period. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Suggested Citation

  • Thiess Büttner & Johanna Hey & Alfons Weichenrieder & Horst Zimmermann & Stefan Korioth & Martin Junkernheinrich & Wolfgang Renzsch, 2015. "Reform des Länderfinanzausgleichs," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 95(10), pages 656-669, October.
  • Handle: RePEc:spr:wirtsc:v:95:y:2015:i:10:p:656-669 DOI: 10.1007/s10273-015-1884-x

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

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

    References listed on IDEAS

    1. Koulovatianos, Christos & Schroder, Carsten & Schmidt, Ulrich, 2005. "On the income dependence of equivalence scales," Journal of Public Economics, Elsevier, vol. 89(5-6), pages 967-996, June.
    2. Boss, Alfred & Christensen, Björn & Schrader, Klaus, 2005. "Anreizprobleme bei Hartz IV: Lieber ALG II statt Arbeit?," Kiel Discussion Papers 421, Kiel Institute for the World Economy (IfW).
    3. Koulovatianos, Christos & Schrder, Carsten & Schmidt, Ulrich, 2009. "Nonmarket Household Time and the Cost of Children," Journal of Business & Economic Statistics, American Statistical Association, vol. 27, pages 42-51.
    4. Torben Andersen & Michael Svarer, 2007. "Flexicurity – Labour Market Performance in Denmark," CESifo Working Paper Series 2108, CESifo Group Munich.
    5. Torben M. Andersen & Michael Svarer, 2007. "Flexicurity: Labour Market Performance in Denmark," CESifo Economic Studies, CESifo, vol. 53(3), pages 389-429, September.
    6. Kohns Stephan & Weidmann Jens, 2003. "Sozialhilfe reformieren – Arbeitsanreize stärken," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 52(2), pages 187-202, August.
    7. Boss, Alfred & Elendner, Thomas, 2005. "Incentives to work: The case of Germany," Kiel Working Papers 1237, Kiel Institute for the World Economy (IfW).
    8. Christensen Björn, 2005. "Reservationslöhne und Arbeitslosigkeitsdauer/ Reservation Wages and Unemployment Duration," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 225(3), pages 303-324, June.
    Full references (including those not matched with items on IDEAS)

    More about this item


    H11; H24; H61; H70;

    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
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General


    Access and download statistics


    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:95:y:2015:i:10:p:656-669. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla) or (Rebekah McClure). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.