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Der bundesstaatliche Finanzausgleich – Zerlegung fragwürdig?

Author

Listed:
  • Thomas Lenk
  • Philipp Glinka

Abstract

Im Rahmen der Diskussion über den künftigen bundesstaatlichen Finanzausgleich hinterfragen Thomas Lenk und Philipp Glinka, Universität Leipzig, die geltenden Zerlegungsregelungen und Zerlegungspraxis für die Lohn- und die Körperschaftsteuer. Ihrer Meinung nach sollte die Neuordnung der Bund-Länder-Finanzbeziehungen auch Anlass sein, bei der Steuerzerlegung bessere Alternativen zu den bisherigen bestehenden Regeln zu finden.

Suggested Citation

  • Thomas Lenk & Philipp Glinka, 2015. "Der bundesstaatliche Finanzausgleich – Zerlegung fragwürdig?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(24), pages 13-16, December.
    • Handle: RePEc:ces:ifosdt:v:68:y:2015:i:24:p:13-16
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    References listed on IDEAS

    as
    1. Thomas Lenk & Philipp Glinka, 2015. "Steuerzuordnung nach der Wirtschaftskraft – gut für den bundesstaatlichen Finanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(9), pages 619-626, September.
    2. Reinhold Weiß & Werner Münzenmaier, 2014. "Auswirkungen einer Lohnsteuerzerlegung nach Arbeitsort im Länderfinanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(10), pages 732-739, October.
    3. Alexander Eck & Carolin Fritzsche & Jan Kluge & Joachim Ragnitz & Felix Rösel, 2015. "Fiscal Capacity and Determining Structural Characteristics of the Eastern German Laender," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
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    More about this item

    Keywords

    Länderfinanzausgleich; Finanzbeziehungen; Finanzausgleich; Lohnsteuer; Körperschaftsteuer; Deutschland;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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