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Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs: eine empirische Analyse des deutschen Finanzausgleichs

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  • Michael Broer

Abstract

In the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Länder above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75%. To prevent Länder from getting payments form other Länder by lowering their own tax rates and to get the right information about their ability to pay, the revenue of taxes with taxing autonomy is standardized. But Länder could also influence their tax revenues by the number of holidays, each Land decides on its own. A Land with many own holidays will get lower tax revenues and higher payments in the fiscal equalization system than the same Land with no extra holidays. To collect the real ability to pay of the Länder in the fiscal equalization system, it is necessary to eliminate the effect of the different number of holidays, too. This paper shows an approach to neutralize this effect, calculates its impact to the payments of each Land in the fiscal equalization system and presents some possible reaction of the Länder.

Suggested Citation

  • Michael Broer, 2008. "Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs: eine empirische Analyse des deutschen Finanzausgleichs," Discussion Papers of DIW Berlin 769, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwwpp:dp769
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    1. Baretti, Christian & Huber, Bernd & Lichtblau, Karl, 2001. "Weniger Wachstum und Steueraufkommen durch den Finanzausgleich," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 81(1), pages 38-44.
    2. Homburg, Stefan, 1994. "Anreizwirkungen des deutschen Finanzausgleichs," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 51(3), pages 312-330.
    3. Baretti, Christian & Huber, Bernd & Lichtblau, Karl, 2001. "Weniger Wachstum und Steueraufkommen durch den Finanzausgleich," Munich Reprints in Economics 20130, University of Munich, Department of Economics.
    4. Huber, Bernd & Lichtblau, Karl, 1998. "Konfiskatorischer Finanzausgleich verlangt eine Reform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 78(3), pages 142-147.
    5. Homburg, Stefan, 2005. "Stellungnahme zur Anhörung der Bundesstaatskommission," EconStor Research Reports 157233, ZBW - Leibniz Information Centre for Economics.
    6. Huber, Bernd & Lichtblau, Karl, 1998. "Konfiskatorischer Finanzausgleich verlangt eine Reform," Munich Reprints in Economics 19398, University of Munich, Department of Economics.
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    Cited by:

    1. Boysen-Hogrefe, Jens, 2017. "Steigende Grunderwerbsteuersätze, Verhaltensreaktionen und der Länderfinanzausgleich," Kiel Working Papers 2069, Kiel Institute for the World Economy (IfW Kiel).
    2. Fichte, Damian, 2013. "Grunderwerbsteuer und Länderfinanzausgleich: Anreize für Steuererhöhungen beseitigen," DSi kompakt 2, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.

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    More about this item

    Keywords

    tax autonomy; fiscal equalization; number of holidays in each State; micro simulation;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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