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Steuerzuordnung nach der Wirtschaftskraft – gut für den bundesstaatlichen Finanzausgleich

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  • Thomas Lenk
  • Philipp Glinka

Abstract

In the year 2020, a new system of financial flows among the several tiers of government in Germany as well as equalisation payments among the federal states has to be implemented. A variety of concepts are currently under discussion, ranging from small adjustments to paradigmatic shifts. The model presented here suggests an alternative reference value for tax allocation. Introducing gross value added as an indicator for tax allocation offers several advantages. The process of splitting up and ascribing the joint tax volume would be substantially facilitated. The calculated gap between the financial capacities of the federal states would be reduced, resulting in less need for equalisation in the first place and thus less potential for conflict. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Suggested Citation

  • Thomas Lenk & Philipp Glinka, 2015. "Steuerzuordnung nach der Wirtschaftskraft – gut für den bundesstaatlichen Finanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(9), pages 619-626, September.
    • Handle: RePEc:spr:wirtsc:v:95:y:2015:i:9:p:619-626
    DOI: 10.1007/s10273-015-1877-9
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    Cited by:

    1. Thomas Lenk & Philipp Glinka, 2015. "Federal Fiscal Equalisation – Is the Breakdown Questionable?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(24), pages 13-16, December.

    More about this item

    Keywords

    E61; E62; H77;
    All these keywords.

    JEL classification:

    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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