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Der Reformationstag als gesetzlicher Feiertag und seine fiskalischen Effekte
[Northern Germany and Its New Holiday – Effects on Tax Revenue and the Fiscal Equalisation System]

Author

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  • Michael Broer

    (Ostfalia Hochschule für angewandte Wissenschaften)

Abstract

Zusammenfassung Die Länder Bremen, Hamburg, Niedersachsen und Schleswig-Holstein haben den Reformationstag ab 2018 als gesetzlichen Feiertag festgelegt; Berlin plant, ebenfalls einen zusätzlichen Feiertag einzuführen. Die Bürger nehmen die Maβnahme positiv auf, die Kosten des Feiertags sind für sie aber nicht sofort zu erfassen. Sie können in höheren Produktionskosten für Unternehmen sowie in geringeren Steuereinnahmen der Bundesländer bestehen. Allerdings werden derzeit über den bundesstaatlichen Finanzausgleich auch die übrigen Länder an den Steuermindereinnahmen beteiligt. Ein Ansatz, um diese Externalisierung der Kosten zu erschweren, bestünde darin, eine Feiertagsbereinigung bzw. -normierung im Länderfinanzausgleich einzuführen.

Suggested Citation

  • Michael Broer, 2018. "Der Reformationstag als gesetzlicher Feiertag und seine fiskalischen Effekte [Northern Germany and Its New Holiday – Effects on Tax Revenue and the Fiscal Equalisation System]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(10), pages 730-736, October.
    • Handle: RePEc:spr:wirtsc:v:98:y:2018:i:10:d:10.1007_s10273-018-2359-7
    DOI: 10.1007/s10273-018-2359-7
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    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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