IDEAS home Printed from https://ideas.repec.org/p/diw/diwwpp/dp769.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://www.diw.de/documents/publikationen/73/diw_01.c.79345.de/dp769.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stahl, Dieter, 2005. "Ausgleichsgrad und Anzeizwirkungen des deutschen Länderfinanzausgleichs: Eine kritische Analyse," Forschungs- und Sitzungsberichte der ARL: Aufsätze, in: Färber, Gisela (ed.), Das föderative System in Deutschland: Bestandsaufnahme, Reformbedarf und Handlungsempfehlungen aus raumwissenschaftlicher Sicht, volume 127, pages 206-230, ARL – Akademie für Raumentwicklung in der Leibniz-Gemeinschaft.
    2. Achim Truger & Dieter Vesper, 2014. "Zur Reform des Länderfinanzausgleichs ? eine Notwendigkeit?," IMK Studies 37-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    3. Wolfgang Scherf & Wolfgang Kitterer & Gisela Färber & Thomas Lenk & Bernd Huber, 2001. "Neuregelung des Länderfinanzausgleichs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(02), pages 03-18, February.
    4. Berthold, Norbert & Fricke, Holger, 2007. "Volkswirtschaftliche Auswirkungen der finanziellen Ausgleichsysteme in Deutschland," Discussion Paper Series 93, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    5. Fritz Söllner, 2001. "Die Einwohnerveredelung im Länderfinanzausgleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(03), pages 25-29, March.
    6. Schmidt, Torsten, 2001. "Finanzreformen in der Bundesrepublik Deutschland: Analyse der Veränderungen der Finanzverfassung von 1949 bis 1989," RWI Schriften, RWI - Leibniz-Institut für Wirtschaftsforschung, volume 67, number 67.
    7. Berthold, Norbert & Fricke, Holger & Kullas, Matthias, 2004. "Mehr institutioneller Wettbewerb in Deutschland: Wirksame Hilfe für die neuen Bundesländer," Discussion Paper Series 73, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    8. Norbert Berthold & Nadya Kosturkova & Andreas Müller, 2010. "Die Bundesländer im Standortwettbewerb - gestern, heute und morgen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(02), pages 15-20, January.
    9. Scherf, Wolfgang, 2020. "Länderfinanzausgleich 2020: Neue Form - alte Probleme," Finanzwissenschaftliche Arbeitspapiere 102, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    10. Buettner Thiess & Krause Manuela, 2018. "Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(1), pages 32-41, March.
    11. Sergey Sinelnikov & Pavel Kadochnikov & Ilya Trunin & Sergey Chetverikov & Marianne Vigneault, 2006. "Fiscal Federalism in Russia: Soft Budget Constraints of Regional Governments," Published Papers 47, Gaidar Institute for Economic Policy, revised 2012.
    12. Niklas Potrafke & Markus Reischmann, 2014. "Fiskalische Nachhaltigkeit und Transferzahlungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(07), pages 17-22, April.
    13. Christian Baretti, 2002. "Wird gute Standortpolitik bestraft? Die Anreizeffekte des kommunalen Finanzsystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(07), pages 10-16, April.
    14. Buettner, Thiess, 2002. "Fiscal federalism and interstate risk sharing: empirical evidence from Germany," Economics Letters, Elsevier, vol. 74(2), pages 195-202, January.
    15. Robert Fenge & Jakob von Weizsäcker, 2001. "How Much Fiscal Equalization? A Constitutional Approach," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 157(4), pages 623-633, December.
    16. Christian Baretti & Bernd Huber & Karl Lichtblau, 2001. "Das Maßstäbegesetz auf dem Prüfstand," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(11), pages 12-20, October.
    17. Niklas Potrafke & Markus Reischmann, 2012. "Fiscal Equalization Schemes and Fiscal Sustainability," ifo Working Paper Series 141, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    18. Berthold, Norbert & Kullas, Matthias, 2006. "Unternehmer: der Treibstoff des Wachstumsmotors!," Discussion Paper Series 89, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    19. Berthold, Norbert & Fricke, Holger, 2009. "Die Bundesländer im Standortwettbewerb," Discussion Paper Series 106, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    20. Berthold, Norbert & Fricke, Holger, 2003. "Deutschland im Herbst 2003 - blockierter Standortwettbewerb der Bundesländer," Discussion Paper Series 69, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:diw:diwwpp:dp769. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.