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Eine flexible Ländersteuer bei einem hohen Ausgleich von Finanzkraftunterschieden

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  • Altemeyer-Bartscher, Martin

Abstract

Am Ende des Jahres 2019 tritt das Finanzausgleichsgesetz außer Kraft. Im Zuge dessen ergibt sich eine historische Chance, die Reibungsverluste im gegenwärtigen Ausgleichssystem durch eine Neuordnung der Bund-Länder-Finanzbeziehungen zu verringern. Ein aktuell viel diskutierter Vorschlag sieht eine flexible Ländersteuer vor. In diesem Beitrag wird analysiert, welche Auswirkungen eine solche erweiterte Steuerautonomie für die Bundesländer hätte und welche Möglichkeiten sich diesbezüglich für eine anreizfreundliche Neugestaltung des Finanzausgleichs mit hoher Ausgleichsintensität ergeben würden.

Suggested Citation

  • Altemeyer-Bartscher, Martin, 2014. "Eine flexible Ländersteuer bei einem hohen Ausgleich von Finanzkraftunterschieden," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 20(6), pages 105-108.
    • Handle: RePEc:zbw:iwhwiw:iwh-6-14-4
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    File URL: https://www.econstor.eu/bitstream/10419/144088/1/2014-06-04.pdf
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    Cited by:

    1. Blesse Sebastian & Berger Melissa & Heinemann Friedrich & Janeba Eckhard, 2017. "Föderalismuspräferenzen in der deutschen Bevölkerung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 18(2), pages 145-158, June.

    More about this item

    JEL classification:

    • 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
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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