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Reformoptionen des Länderfinanzausgleichs unter politökonomischer Betrachtung

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  • Michael Broer

Abstract

The German states Bavaria and Hesse have initiated a legal case against the German fiscal equalisation system. The German Federal Constitutional Court has already made rulings concerning this system on three occasions, and thus this new case is not expected to result in major changes. Consequently, states may have to depend on the Bundestag and Bundesrat to implement any changes to the system. Minor reforms would be likely to pass muster with the Court. This is important, as even minor changes can have a significant impact on states’ revenues. This study analyses whether there are policy reform options that could attain majorities in the Bundestag and Bundesrat and estimates the possible effects of the policies on states’ revenues. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Michael Broer, 2014. "Reformoptionen des Länderfinanzausgleichs unter politökonomischer Betrachtung," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(4), pages 258-266, April.
    • Handle: RePEc:spr:wirtsc:v:94:y:2014:i:4:p:258-266
    DOI: 10.1007/s10273-014-1665-y
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    References listed on IDEAS

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    1. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    2. Broer Michael, 2008. "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: Eine empirische Analyse," Review of Economics, De Gruyter, vol. 59(1), pages 47-59, April.
    3. Horst Zimmermann, 2013. "Die Notwendigkeit der Einwohnerwertung," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(8), pages 534-538, August.
    4. Michael Broer, 2008. "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse," Discussion Papers of DIW Berlin 768, DIW Berlin, German Institute for Economic Research.
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    More about this item

    Keywords

    H70; H77;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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