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Zur Kontroverse um den Finanzausgleich in Deutschland
[On the Controversy of Fiscal Equalization in Germany]

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Listed:
  • Spahn, Paul Bernd

Abstract

The paper discusses the features of fiscal equalization in Germany and its recent challenges, notably those related to re-unification. It analyzes its distributional effects of the Finanzausgleich, which are found to be strong, sometimes even reversing the order of State fiscal endowments per capita after redistribution. It also looks into the disincentive effects that accompany the fiscal arrangements..

Suggested Citation

  • Spahn, Paul Bernd, 2000. "Zur Kontroverse um den Finanzausgleich in Deutschland [On the Controversy of Fiscal Equalization in Germany]," MPRA Paper 13245, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:13245
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    References listed on IDEAS

    as
    1. 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.
    2. Ebert, Werner & Meyer, Steffen, 1999. "Die Anreizwirkungen des Finanzausgleichs," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 79(2), pages 106-114.
    3. Föttinger, Wolfgang & Spahn, Paul Bernd, 1993. "Für einen kostenorientierten Länderfinanzausgleich," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 73(5), pages 237-246.
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    More about this item

    Keywords

    fiscal institutions; equalization; government debt; disincentives; taxation; redistribution; Finanzausgleich;
    All these keywords.

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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