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Allocating Tax Revenue To Sub-Central Government Levels: Lessons From Germany And Poland

Author

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  • Malgorzata Magdalena Hybka

    (Uniwersytet Ekonomiczny w Poznaniu, Poland)

Abstract

Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms adopted in Germany and in Poland. It assesses the degree of tax autonomy granted to sub-central government levels in the countries analysed, overviews the principles of apportionment of joint (shared) taxes and presents statistics on tax revenue composition of sub-central government levels.

Suggested Citation

  • Malgorzata Magdalena Hybka, 2016. "Allocating Tax Revenue To Sub-Central Government Levels: Lessons From Germany And Poland," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 11(4), pages 689-709, December.
    • Handle: RePEc:pes:ierequ:v:11:y:2016:i:4:p:689-709
    DOI: 10.12775/EQUIL.2016.031
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    References listed on IDEAS

    as
    1. Hansjörg Blöchliger & Maurice Nettley, 2015. "Sub-central Tax Autonomy: 2011 Update," OECD Working Papers on Fiscal Federalism 20, OECD Publishing.
    2. Timm Bönke & Beate Jochimsen & Carsten Schröder, 2013. "Fiscal Federalism and Tax Administration: Evidence from Germany," Discussion Papers of DIW Berlin 1307, DIW Berlin, German Institute for Economic Research.
    3. Oates, Wallace E., 2008. "On the Evolution of Fiscal Federalism: Theory and Institutions," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 313-334, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Hybka Małgorzata Magdalena, 2018. "Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 54(2), pages 110-121, June.
    2. Olena Chygryn & Yuriy Petrushenko & Alina Vysochyna & Anna Vorontsova, 2018. "Assessment of Fiscal Decentralization Influence on Social and Economic Development," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 14(4), pages 69-84.

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    More about this item

    Keywords

    apportionment of tax revenue; fiscal federalism; Germany; Poland;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

    Statistics

    Access and download statistics

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