Le fédéralisme financier en Allemagne: Coopération ou concurrence?
In this paper, German federalism is analysed with respect to its implications for public spending and revenue. Since the Second World War, taxing and spending competencies in Germany have become more and more centralised. This is demonstrated with respect to (1) changes of the power to tax, (2) the important territorial reforms, and (3) the increase of the federal influence on spending of sub-federal jurisdictions. In addition, the fiscal equalization system between jurisdictions is too egalitarian and the effects of German fiscal federalism on regional development are disastrous. Compared to unitary states with a powerful central government, this kind of cooperative federalism has the disadvantage of a federal state which cannot often decide anything without the consent of the states. Consequently, many reforms are blocked in the struggle between Bundestag and Bundesrat. It appears that only the introduction of fiscal competition between the states is able to improve economic policy in Germany.
|Date of creation:||2004|
|Date of revision:|
|Publication status:||Forthcoming in Journal des Économistes et des Études Humaines 2004|
|Contact details of provider:|| Postal: |
Web page: http://www.uni-marburg.de/fb02/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Seitz, Helmut, 1999. "Subnational government bailouts in Germany," ZEI Working Papers B 20-1999, ZEI - Center for European Integration Studies, University of Bonn.
- Yvon Rocaboy & Jean-Michel Josselin & Lars P. Feld, 2002. "Le mimétisme fiscal : une application aux Régions françaises," Économie et Prévision, Programme National Persée, vol. 156(5), pages 43-49.
- Lars P. Feld & Gebhard Kirchgässner & Christoph A. Schaltegger, 2003.
"Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments,"
CESifo Working Paper Series
1087, CESifo Group Munich.
- Lars P. Feld & Gebhard Kirchgaessner & Christoph A. Schaltegger, 2010. "Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments," Southern Economic Journal, Southern Economic Association, vol. 77(1), pages 27-48, July.
- Kirchgassner, Gebhard & Pommerehne, Werner W., 1996. "Tax harmonization and tax competition in the European Union: Lessons from Switzerland," Journal of Public Economics, Elsevier, vol. 60(3), pages 351-371, June.
- Büttner, Thiess, 1998.
"Local Business Taxation and Competition for Capital: The Choice of the Tax Rate,"
ZEW Discussion Papers
98-43, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Buettner, Thiess, 2001. "Local business taxation and competition for capital: the choice of the tax rate," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 215-245, April.
- Thiess Buettner, 2001. "Local Business Taxation and Competition for Capital: The Choice of the Tax Rate," CESifo Working Paper Series 440, CESifo Group Munich.
- Feld, Lars P. & Kirchgassner, Gebhard, 2001.
"Income tax competition at the State and Local Level in Switzerland,"
Regional Science and Urban Economics,
Elsevier, vol. 31(2-3), pages 181-213, April.
- Lars P. Feld & Gebhard Kirchgässner, 2000. "Income Tax Competition at the State and Local Level in Switzerland," CESifo Working Paper Series 238, CESifo Group Munich.
- repec:cup:cbooks:9780521027922 is not listed on IDEAS
- Lars P. Feld & Gebhard Kirchgässner, 2001.
"The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons,"
CESifo Working Paper Series
455, CESifo Group Munich.
- Feld, Lars P. & Kirchgassner, Gebhard, 2003. "The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons," Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January.
- Feld, Lars P, 2000. "Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 10, number urn:isbn:9783161473852.
- Salmon, Pierre, 1987.
"Decentralisation as an Incentive Scheme,"
Oxford Review of Economic Policy,
Oxford University Press, vol. 3(2), pages 24-43, Summer.
- SALMON, Pierre, 1987. "Decentralization as an incentive scheme," Institut des Mathématiques Economiques – Document de travail de l’I.M.E. (1974-1993) 98, Institut des Mathématiques Economiques. LATEC, Laboratoire d'Analyse et des Techniques EConomiques, CNRS, Université de Bourgogne.
- Lars P. Feld, 2000. "Fiskalischer Wettbewerb und Einkommensumverteilung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(2), pages 181-198, 05.
- Baldwin, Richard E. & Krugman, Paul, 2004.
"Agglomeration, integration and tax harmonisation,"
European Economic Review,
Elsevier, vol. 48(1), pages 1-23, February.
- Richard Baldwin; Paul Krugman, 2001. "Agglomeration, Integration and Tax Harmonization," IHEID Working Papers 01-2001, Economics Section, The Graduate Institute of International Studies.
- Baldwin, Richard & Krugman, Paul, 2000. "Agglomeration, Integration and Tax Harmonization," CEPR Discussion Papers 2630, C.E.P.R. Discussion Papers.
- Richard E. Baldwin & Paul Krugman, 2002. "Agglomeration, Integration and Tax Harmonization," NBER Working Papers 9290, National Bureau of Economic Research, Inc.
- Charles Blankart, 2000. "The Process of Government Centralization: A Constitutional View," Constitutional Political Economy, Springer, vol. 11(1), pages 27-39, March.
- Christian Baretti & Robert Fenge & Bernd Huber & Willi Leibfritz & Matthias Steinherr, 2000. "Chancen und Grenzen föderalen Wettbewerbs," ifo Beiträge zur Wirtschaftsforschung, Ifo Institute for Economic Research at the University of Munich, number 1, May.
- Yvon Rocaboy, 1997. "Politiques de redistribution décentralisées et concurrence sociale," Économie et Prévision, Programme National Persée, vol. 128(2), pages 131-143.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
- Wallace E. Oates, 1999. "An Essay on Fiscal Federalism," Journal of Economic Literature, American Economic Association, vol. 37(3), pages 1120-1149, September.
- Lars P. Feld & Horst Zimmermann & Thomas Döring, 2003. "Föderalismus, Dezentralität und Wirtschaftswachstum," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 361-377.
- Sinn, Hans-Werner, 1997.
"The selection principle and market failure in systems competition,"
Munich Reprints in Economics
19854, University of Munich, Department of Economics.
- Sinn, Hans-Werner, 1997. "The selection principle and market failure in systems competition," Journal of Public Economics, Elsevier, vol. 66(2), pages 247-274, November.
- Feld, Lars P, 2000. " Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland," Public Choice, Springer, vol. 105(1-2), pages 125-64, October.
When requesting a correction, please mention this item's handle: RePEc:mar:volksw:200416. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bernd Hayo)
If references are entirely missing, you can add them using this form.