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Les finances publiques en Allemagne. Quelles réformes ?

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  • Laurent Guihéry
  • Jan Werner

Abstract

During the last few years, Germany?s fiscal federalism has undergone a process of perpetual reform. On the one hand, the relative tax revenues have decreased due to the economic development, on the other hand, tax receipts that have existed up to now ? the Corporate Income tax ? will shortly be phased out because of changes in the system. Starting with a short description of fiscal federalism in Germany, this paper highlights the today debate on local public finance and details three proposals to reform the system. At the moment, however, the reform of Germany?s municipal finances forms part of the political agenda and it seems that an all-party consensus is not to be found yet. Germany?s fiscal federalism will then continue to remain in a constant state of flux.

Suggested Citation

  • Laurent Guihéry & Jan Werner, 2005. "Les finances publiques en Allemagne. Quelles réformes ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 397-422.
    • Handle: RePEc:cai:reofsp:reof_094_0397
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    Cited by:

    1. Jan Werner & Laurent Guihéry & Ognjen Djukic, 2006. "Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition," Post-Print halshs-00300713, HAL.

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