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Le fédéralisme financier en Allemagne: Coopération ou concurrence?

  • Lars P. Feld

    ()

    (Faculty of Business Administration and Economics, Philipps Universitaet Marburg)

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.

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File URL: http://www.uni-marburg.de/fb02/makro/forschung/gelbereihe/artikel/2004-16-Feld_gesamt.pdf
File Function: First version, 2004
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Paper provided by Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung) in its series Marburg Working Papers on Economics with number 200416.

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Length: 22 pages
Date of creation: 2004
Date of revision:
Publication status: Forthcoming in Journal des Économistes et des Études Humaines 2004
Handle: RePEc:mar:volksw:200416
Contact details of provider: Postal: Universitätsstraße 25, 35037 Marburg
Phone: 06421/28-1722
Fax: 06421/28-4858
Web page: http://www.uni-marburg.de/fb02/Email:


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  1. Richard E. Baldwin & Paul Krugman, 2002. "Agglomeration, Integration and Tax Harmonization," NBER Working Papers 9290, National Bureau of Economic Research, Inc.
  2. Sinn, Hans-Werner, 1997. "The selection principle and market failure in systems competition," Munich Reprints in Economics 19854, University of Munich, Department of Economics.
  3. repec:cup:cbooks:9780521233293 is not listed on IDEAS
  4. 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.
  5. Lars P. Feld, 2000. "Fiskalischer Wettbewerb und Einkommensumverteilung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(2), pages 181-198, 05.
  6. 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.
  7. 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.
  8. Wallace E. Oates, 1999. "An Essay on Fiscal Federalism," Journal of Economic Literature, American Economic Association, vol. 37(3), pages 1120-1149, September.
  9. 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.
  10. Charles Blankart, 2000. "The Process of Government Centralization: A Constitutional View," Constitutional Political Economy, Springer, vol. 11(1), pages 27-39, March.
  11. Seitz, Helmut, 1999. "Subnational government bailouts in Germany," ZEI Working Papers B 20-1999, ZEI - Center for European Integration Studies, University of Bonn.
  12. 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.
  13. Yvon Rocaboy, 1997. "Politiques de redistribution décentralisées et concurrence sociale," Économie et Prévision, Programme National Persée, vol. 128(2), pages 131-143.
  14. 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, June.
  15. 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.
  16. 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.
  17. repec:cup:cbooks:9780521027922 is not listed on IDEAS
  18. 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, 04.
  19. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
  20. 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.
  21. 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.
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