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Allocating Tax Revenue to Sub-Central Government Levels: Lessons from Germany and Poland

Author

Listed:
  • Malgorzata Magdalena Hybka

    (Uniwersytet Ekonomiczny w Poznaniu)

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, 2015. "Allocating Tax Revenue to Sub-Central Government Levels: Lessons from Germany and Poland," Working Papers 17/2015, Institute of Economic Research, revised Mar 2015.
    • Handle: RePEc:pes:wpaper:2015:no17
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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

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