Zur Kontroverse um den Finanzausgleich in Deutschland

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..

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Alternative title:	On the Controversy of Fiscal Equalization in Germany
Year of publication:	2000
Authors:	Spahn, Paul Bernd
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	fiscal institutions \| equalization \| government debt \| disincentives \| taxation \| redistribution \| Finanzausgleich

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	H77 - Intergovernmental Relations; Federalism ; H20 - Taxation, Subsidies, and Revenue. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005789455