The paper examines the question how fiscally strong and fiscally weak states respond to taxing autonomy at the state level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple theoretical model that incorporates state surtaxes on...

Mit diesem Beiheft wird über die politiknahe Arbeit des zweiten Workshops des "Arbeitskreises Berlin-Brandenburgischer Wirtschaftswissenschaftler" berichtet, der unter dem Thema "Europäischer und nationaler Fiskalföderalismus" stand und am 20. November 1998 an der Europa-Universität Viadrina...

We study the effect of size differences for an optimal risk sharing system of intergovernmental transfers in Germany. The German fiscal transfer system should account for the fact that an optimal insurance mechanism has the property that smaller states contribute a smaller share of their tax...