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Bundesstaatsreform und Zukunft der Finanzverfassung

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  • Kitterer Wolfgang

    (Universität zu Köln, Seminar für Finanzwissenschaft, Albertus-Magnus-Platz, 50923 Köln)

Abstract

The reform of fiscal federalism in Germany enacted in 2006 has focussed on separating the joint legislation process between the federal government and the States (Laender). The German commission on the reform of federalism is now disputing about further reforms in order to establish a more competitive fiscal system. In this paper we discuss some institutional arrangements minimizing tax sharing between different layers of government and strengthening tax autonomy of the sub-central governments. Furthermore, a reform of the inter-state tax equalization system is proposed which provides more transparency and more incentives to the States to raise their own economic performance and tax base. Finally, as the constitutional borrowing constraints provide no credible enforcement mechanism and as decentralized fiscal policy cannot be effective the States should be bound to balanced budgets and rainy day funds. Only central government should be responsible for stabilization policy.

Suggested Citation

  • Kitterer Wolfgang, 2007. "Bundesstaatsreform und Zukunft der Finanzverfassung," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 56(3), pages 339-364, December.
  • Handle: RePEc:lus:zwipol:v:56:y:2007:i:3:p:339-364:n:6
    DOI: 10.1515/zfwp-2007-0306
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    Cited by:

    1. Lars P. Feld & Jan Schnellenbach, 2014. "Mehr Autonomie für die Bundesländer: Ansatzpunkte zu einer grundlegenden Reform der Bund-Länder-Finanzbeziehungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(01), pages 32-36, January.

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