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Blockade beim deutschen Finanzausgleich: Ein Vorschlag zur Güte

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  • Thöne, Michael

Abstract

Die Verhandlungen zwischen Bund und Ländern zur Neugestaltung des Finanzausgleichs in Deutschland sind festgefahren. Vor allem die Vorstellungen zur Zukunft des Umsatzsteuerausgleichs gehen diametral auseinander, hier scheint keine Einigung absehbar. Diese Debatte wurde vor drei Jahren in der "Ökonomenstimme" mit angestoßen. Der vorliegende Beitrag beleuchtet kurz die Sachlage, skizziert die kontroversen politischen Interessen und legt mit einer modernisierten Steuerzerlegung einen Kompromissvorschlag vor, der einen Weg aus der Blockade weisen kann.

Suggested Citation

  • Thöne, Michael, 2015. "Blockade beim deutschen Finanzausgleich: Ein Vorschlag zur Güte," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 15-1, University of Cologne, FiFo Institute for Public Economics.
    • Handle: RePEc:zbw:uoccpe:151
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    More about this item

    Keywords

    Finanzausgleich; Umsatzsteuerausgleich; Steuerzerlegung; fiscal equalization; VAT pre-equalization; horizontal tax allocation;
    All these keywords.

    JEL classification:

    • 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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