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Dezentrale Steuerverwaltung und interregionaler Wettbewerb im deutschen Finanzföderalismus

Author

Listed:
  • Altemeyer-Bartscher, Martin
  • Zeddies, Götz

Abstract

Ein optimal ausgestalteter Steuervollzug sollte die gesamtwirtschaftliche Effizienz des Steuersystems sicherstellen. In einem föderalen Staat stellt sich daher auch die Frage, in welchem Verantwortungsbereich die Finanzverwaltung angesiedelt sein sollte, um dieser Funktion möglichst gerecht zu werden. Es wird verdeutlicht, dass es im deutschen Finanzföderalismus unter Berücksichtigung des gegenwärtig geltenden Finanzausgleichsgesetzes einen eindeutigen komparativen Vorteil weder für eine Finanzverwaltung in Verantwortung des Bundes noch für eine solche in Verantwortung der Länder gibt.

Suggested Citation

  • Altemeyer-Bartscher, Martin & Zeddies, Götz, 2013. "Dezentrale Steuerverwaltung und interregionaler Wettbewerb im deutschen Finanzföderalismus," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 19(5), pages 91-95.
    • Handle: RePEc:zbw:iwhwiw:iwh-5-13-4
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    More about this item

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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