Im vorliegenden Beitrag werden die Grenzabschöpfungsraten des deutschen Finanzausgleichs für die Länder seit dem Jahr 1970 erstmals unter Berücksichtigung aller ihrer ausgleichsrelevanten Einnahmen berechnet. Die Ergebnisse zeigen die Effekte der Reformen der Finanzverfassung im Zeitverlauf...

Marginal rates of contribution (MRC), i.e., the rates at which additional revenues are skimmed via larger contributions or lower transfer receipts, quantify the incentives of a fiscal equalization scheme. The present paper is the first to calculate the marginal rates of contribution for the...

The link between federalism and economic performance is still ambiguous. Aiming at clarification, we improve on a widespread shortcoming by measuring federalism not just by one variable but by various institutions that constitute it. To this end, Switzerland provides for a laboratory as its 26...

Die Finanzlage der Kommunen gerät zunehmend in den Blick der öffentlichen Debatte, geht es doch letztlich um die Zukunft des Zusammenwirkens der verschiedenen Ebenen im Bundesstaat. Dabei werden mit Verweis auf teilweise angespannte kommunale Finanzlagen Forderungen nach einem größeren...

[...] In view of this development of fiscal federalism in Germany, this chapter provides an overview of the components of fiscal federalism in Germany. After providing a brief characterization of the country, we discuss the division of fiscal powers, the possibilities for the different levels of...

Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...

[Einleitung ...] Dieser Beitrag vergleicht die unterschiedlichen haushalts- und aufsichtsrechtlichen Rahmen der Länder am Beispiel der kommunalen Verschuldung, der kommunalen Defizite und der kommunalen Kassenkredite mit der jeweiligen kommunalen Finanzlage. Kommunale Finanzprobleme sind kein...

Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...

With an outstandingly long data set of Swiss cantonal public finances we study whether the Swiss subnational level runs sustainable fiscal policies. Going back to the year 1905, we test for stationarity of cantonal public debt, revenue and spending and for cointegration between cantonal revenues...

We test whether the proactive use of instruments of direct democracy by voters can help to explain fiscal sustainability of 25 Swiss cantons. Using data of all cantonal popular votes since 1977, our results show that the fiscal reaction of cantonal governments to an increase in the debt to GDP...