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Der bundesstaatliche Finanzausgleich als Mittel zur politischen Positionierung

Author

Listed:
  • Lenk Thomas
  • Bender Christian
  • Botta Fabio

Abstract

The renewed complaint against the federal fiscal equalisation system on the part of the Bavarian state government shows the Bavarian determination to change the previous system. Among other things, the standardisation of the real estate transfer tax and the population refinement, which are included in the calculation of the fiscal strength and equalisation measure within the framework of the fiscal equalisation system, are the focus. This article shows the importance of the federal fiscal equalisation per se and the burdens Bavaria is exposed to in the horizontal component. It becomes clear that, first, the burden is not excessive and, second, that abolishing standardisation and refinement is not feasible.

Suggested Citation

  • Lenk Thomas & Bender Christian & Botta Fabio, 2023. "Der bundesstaatliche Finanzausgleich als Mittel zur politischen Positionierung," Wirtschaftsdienst, Sciendo, vol. 103(11), pages 762-769, November.
    • Handle: RePEc:vrs:wirtsc:v:103:y:2023:i:11:p:762-769:n:14
    DOI: 10.2478/wd-2023-0210
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    More about this item

    JEL classification:

    • H1 - Public Economics - - Structure and Scope of Government
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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