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Fédéralisme fiscal en Allemagne : quelle réforme de la péréquation financière allemande ?

Author

Listed:
  • Laurent Guihéry

    (LET - Laboratoire d'économie des transports - UL2 - Université Lumière - Lyon 2 - ENTPE - École Nationale des Travaux Publics de l'État - CNRS - Centre National de la Recherche Scientifique)

Abstract

The purpose of this contribution is to assess the redistributive impact of the German fiscal equalization system between 1970 and 1994, but also since 1995, at the time when the eaw East-Länder joined in the complex mechanism of the German fiscal federalism. One of the most interesting results shows between 1970 and 1994 a slow convergence of regional fiscal capacities of Western German Länder before redistribution. It appears also that the German unity has deeply changed the clever balance of German public finances that had existed before unity.

Suggested Citation

  • Laurent Guihéry, 2001. "Fédéralisme fiscal en Allemagne : quelle réforme de la péréquation financière allemande ?," Post-Print halshs-00071118, HAL.
    • Handle: RePEc:hal:journl:halshs-00071118
    as

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