IDEAS home Printed from https://ideas.repec.org/p/zbw/zewdip/5334.html
   My bibliography  Save this paper

Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells

Author

Listed:
  • Büttner, Thiess
  • Schwager, Robert

Abstract

In der Diskussion um die Reform der föderalen Finanzverfassung wird oft eine Stärkung der Steuerautonomie der Länder gefordert. Seitens der Befürworter wird die damit verbundene Ausweitung der Eigenverantwortlichkeit begrüßt, von der stärkere Anreize für eine solide Haushaltspolitik und Effzienzorientierung erwartet werden. Allerdings würde eine Stärkung der Steuerautonomie auch bedeuten, dass Unterschiede in der Finanzkraft sich stärker auf die Haushalte niederschlagen, so dass finanzschwache Länder Verluste in ihrer Finanzaustattung hinnehmen müssten, wenn sie ihre Steuern nicht erhöhten. Man mag auch befürchten, dass die Länder in einen ruinösen Steuerwettbewerb geraten würden, der die Aufgabenerfüllung in Mitleidenschaft zieht. Zudem ist nicht ohne weiteres zu sehen, wie die Formel von der Steuerautonomie in der konkreten Praxis des bestehenden föderalen Steuer- und Finanzausgleichsystems umgesetzt werden kann.

Suggested Citation

  • Büttner, Thiess & Schwager, Robert, 2000. "Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells," ZEW Discussion Papers 00-50, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  • Handle: RePEc:zbw:zewdip:5334
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/24398/1/dp0050.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Fitzenberger, Bernd, 1998. "The moving blocks bootstrap and robust inference for linear least squares and quantile regressions," Journal of Econometrics, Elsevier, vol. 82(2), pages 235-287, February.
    2. Blau, Francine D & Kahn, Lawrence M, 1996. "Wage Structure and Gender Earnings Differentials: An International Comparison," Economica, London School of Economics and Political Science, vol. 63(250), pages 29-62, Suppl..
    3. Lauer, Charlotte, 2000. "Gender wage gap in West Germany: how far do gender differences in human capital matter?," ZEW Discussion Papers 00-07, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    4. Jennifer Hunt, 2002. "The Transition in East Germany: When Is a Ten-Point Fall in the Gender Wage Gap Bad News?," Journal of Labor Economics, University of Chicago Press, vol. 20(1), pages 148-169, January.
    5. Amanda Gosling & Stephen Machin & Costas Meghir, 2000. "The Changing Distribution of Male Wages in the U.K," Review of Economic Studies, Oxford University Press, vol. 67(4), pages 635-666.
    6. Reinhard Hujer & Bernd Fitzenberger & Reinhold Schnabel & Thomas E. MaCurdy, 2001. "Testing for uniform wage trends in West-Germany: A cohort analysis using quantile regressions for censored data," Empirical Economics, Springer, pages 41-86.
    7. Powell, James L., 1986. "Censored regression quantiles," Journal of Econometrics, Elsevier, vol. 32(1), pages 143-155, June.
    8. Bernhard Boockmann & Viktor Steiner, 2006. "Cohort effects and the returns to education in West Germany," Applied Economics, Taylor & Francis Journals, vol. 38(10), pages 1135-1152.
    9. Möller Joachim, 1999. "Die Entwicklung der qualifikatorischen Lohnund Beschäftigungsstruktur in Deutschland / Changes of the Structure of Wages and Employment with Respect to Qualifications in Germany: Eine empirische Besta," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 219(1-2), pages 8-31, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Berthold, Norbert & Fricke, Holger, 2007. "Der Länderfinanzausgleich: wie sehr schadet er, wie sollte er reformiert werden?," Discussion Paper Series 94, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    2. Zeddies, Götz, 2015. "Corporate Taxation and Firm Location in Germany," IWH Discussion Papers 2/2015, Halle Institute for Economic Research (IWH).
    3. Berthold, Norbert & Fricke, Holger, 2007. "Volkswirtschaftliche Auswirkungen der finanziellen Ausgleichsysteme in Deutschland," Discussion Paper Series 93, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:zewdip:5334. 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). General contact details of provider: http://edirc.repec.org/data/zemande.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.