Revenue Autonomy Preference in German State Parliaments
Federal states in Germany are characterized by low fiscal autonomy. Equalization systems in place balance revenue differences to a considerable extent and states cannot independently set taxes of any major relevance. Although these features of German federalism are notorious for their disincentives none of the recent reform initiatives of German federalism have been able to change the system. This study makes use of a unique survey among the members of all 16 state parliaments to explain the formation of autonomy preferences. It tests to which extent the preferences of state policy makers for tax autonomy and fiscal equalization are driven by states self-interest, party ideology and individual characteristics. The results point, inter alia, to the role of state deficit and the structural differences between states. States with high permanent deficits are more opposed to tax autonomy and more in favour of higher fiscal equalization transfers.
|Date of creation:||2013|
|Date of revision:|
|Contact details of provider:|| Web page: http://www.socialpolitik.org/|
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.:
- Wallace E. Oates, 1999. "An Essay on Fiscal Federalism," Journal of Economic Literature, American Economic Association, vol. 37(3), pages 1120-1149, September.
- Moessinger, Marc-Daniel, 2012. "Do personal characteristics of finance ministers affect the development of public debt?," ZEW Discussion Papers 12-068, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Janeba, Eckhard & Heinemann, Friedrich, 2011.
"Viewing tax policy through party-colored glasses: What German politicians believe,"
33096, University Library of Munich, Germany.
- Friedrich Heinemann & Eckhard Janeba, 2011. "Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe," German Economic Review, Verein für Socialpolitik, vol. 12(3), pages 286-311, 08.
- Friedrich Heinemann & Eckhard Janeba, 2008. "Viewing tax policy through party-colored glasses: What German politicians believe," Working Papers 0805, Oxford University Centre for Business Taxation.
- Dreher, Axel & Lamla, Michael J. & Lein, Sarah M. & Somogyi, Frank, 2009.
"The impact of political leaders' profession and education on reforms,"
Journal of Comparative Economics,
Elsevier, vol. 37(1), pages 169-193, March.
- Axel Dreher & Michael J. Lamla & Sarah M. Rupprecht & Frank Somogyi, 2006. "The impact of political leaders’ profession and education on reforms," KOF Working papers 06-147, KOF Swiss Economic Institute, ETH Zurich.
- Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
- Beate R. Jochimsen & Sebastian Thomasius, 2012.
"The Perfect Finance Minister: Whom to Appoint as Finance Minister to Balance the Budget?,"
Discussion Papers of DIW Berlin
1188, DIW Berlin, German Institute for Economic Research.
- Jochimsen, Beate & Thomasius, Sebastian, 2014. "The perfect finance minister: Whom to appoint as finance minister to balance the budget," European Journal of Political Economy, Elsevier, vol. 34(C), pages 390-408.
- Sam Bucovetsky & Michael Smart, 2002.
"The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions,"
CESifo Working Paper Series
767, CESifo Group Munich.
- Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, 01.
- Sven Jari Stehn & Annalisa Fedelino, 2009. "Fiscal Incentive Effects of the German Equalization System," IMF Working Papers 09/124, International Monetary Fund.
- Etienne Farvaque & Hakim Hammadou & Piotr Stanek, 2011. "Selecting Your Inflation Targeters: Background and Performance of Monetary Policy Committee Members," German Economic Review, Verein für Socialpolitik, vol. 12(2), pages 223-238, 05.
- Robin Boadway, 2004.
"The Theory and Practice of Equalization,"
CESifo Economic Studies,
CESifo, vol. 50(1), pages 211-254.
- Hepp, Ralf & von Hagen, Jürgen, 2009.
"Fiscal federalism in Germany: Stabilization and redistribution before and after unification,"
ZEI Working Papers
B 01-2009, University of Bonn, ZEI - Center for European Integration Studies.
- Ralf Hepp & Jürgen von Hagen, 2012. "Fiscal Federalism in Germany: Stabilization and Redistribution Before and After Unification," Publius: The Journal of Federalism, Oxford University Press, vol. 42(2), pages 234-259, April.
- Hepp, Ralf & von Hagen, Jürgen, 2010. "Fiscal federalism in Germany: Stabilization and redistribution before and after unification," ZEI Working Papers B 02-2010, University of Bonn, ZEI - Center for European Integration Studies.
- Hepp, Ralf & von Hagen, Jürgen, 2009. "Fiscal Federalism in Germany: Stabilization and Redistribution Before and After Unification," CEPR Discussion Papers 7246, C.E.P.R. Discussion Papers.
- Ralf Hepp & JÃ¼rgen von Hagen, 2009. "Fiscal Federalism in Germany: Stabilization and Redistribution Before and After Unification," Fordham Economics Discussion Paper Series dp2009-06, Fordham University, Department of Economics.
- Mohl, Philipp & Heinemann, Friedrich & Osterloh, Steffen, 2008.
"Who's afraid of an EU tax and why? Revenue system preferences in the European Parliament,"
ZEW Discussion Papers
08-027, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Friedrich Heinemann & Philipp Mohl & Steffen Osterloh, 2009. "Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament," The Review of International Organizations, Springer, vol. 4(1), pages 73-99, March.
- J. O’Roark & William Wood, 2011. "Determinants of congressional minimum wage support: the role of economic education," Public Choice, Springer, vol. 147(1), pages 209-225, April.
- Lars P. Feld & Christoph A. Schaltegger, 2009.
"Political Stability and Fiscal Policy - Time Series Evidence for the Swiss Federal Level since 1849,"
CESifo Working Paper Series
2691, CESifo Group Munich.
- Lars Feld & Christoph Schaltegger, 2010. "Political stability and fiscal policy: time series evidence for the Swiss federal level since 1849," Public Choice, Springer, vol. 144(3), pages 505-534, September.
- Dan Stegarescu, 2005. "Public sector decentralisation: measurement concepts and recent international trends," Fiscal Studies, Institute for Fiscal Studies, vol. 26(3), pages 301-333, September.
- repec:mpr:mprres:4780 is not listed on IDEAS
- Michael J. Keen & Christos Kotsogiannis, 2002. "Does Federalism Lead to Excessively High Taxes?," American Economic Review, American Economic Association, vol. 92(1), pages 363-370, March.
- Oates, Wallace E., 2008. "On The Evolution of Fiscal Federalism: Theory and Institutions," National Tax Journal, National Tax Association, vol. 61(2), pages 313-34, June.
- repec:mpr:mprres:4937 is not listed on IDEAS
- Rod Little & Sonya Vartivarian, 2004. "Does Weighting for Nonresponse Increase the Variance of Survey Means?," The University of Michigan Department of Biostatistics Working Paper Series 1034, Berkeley Electronic Press.
- Buettner, Thiess, 2002. "Fiscal federalism and interstate risk sharing: empirical evidence from Germany," Economics Letters, Elsevier, vol. 74(2), pages 195-202, January.
- Bucovetsky, Sam & Wilson, John Douglas, 1991. "Tax competition with two tax instruments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 333-350, November.
- Gohlmann, Silja & Vaubel, Roland, 2007. "The educational and occupational background of central bankers and its effect on inflation: An empirical analysis," European Economic Review, Elsevier, vol. 51(4), pages 925-941, May.
- von Hagen, Jürgen & Hepp, Ralf, 2000.
"Regional risksharing and redistribution in the German federation,"
ZEI Working Papers
B 15-2000, University of Bonn, ZEI - Center for European Integration Studies.
- Hepp, Ralf & von Hagen, Jürgen, 2001. "Regional Risksharing and Redistribution in the German Federation," CEPR Discussion Papers 2662, C.E.P.R. Discussion Papers.
When requesting a correction, please mention this item's handle: RePEc:zbw:vfsc13:79736. 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: (ZBW - German National Library of Economics)
If references are entirely missing, you can add them using this form.