Der bundesstaatliche Finanzausgleich als Säule eines Solidarsystems der jeweiligen (Bundes-) Länder untereinander steht derzeit in der Diskussion um eine mögliche Neugestaltung. Derzeit stehen 3 Geberländern 13 Nehmerländer gegenüber. Im Zuge einer Neuordnung des bundesstaatlichen...

Das Auslaufen des Solidarpakts II erfordert eine Neuordnung der Finanzbeziehungen zwischen Bund und Ländern. Jenseits ökonomischer Empfehlungen zeichnet sich in der politischen Debatte eine Fokussierung auf zwei Reformvorschläge ab. Zum einen handelt es sich dabei um einen Vorschlag, nach dem...

German Fiscal Federalism is characterized by a high degree of fiscal equalization which lowers the efficiency of local tax administration. Currently, a reform of the fiscal equalization scheme is on the political agenda. One option is to grant federal states the right to raise surtaxes on...

German Fiscal Federalism is characterized by a high degree of fiscal equalization which lowers the efficiency of local tax administration. Currently, a reform of the fiscal equalization scheme is on the political agenda. One option is to grant federal states the right to raise surtaxes on...

This paper looks at the intergovernmental mechanisms by which federalism operates in Australia, notably the Council of Australian Governments (COAG), Commonwealth Grants Commission (CGC), Australian Loan Council (ALC). These three main systems contribute to improve Australian intergovernmental...

A theoretical analysis considers the impact of a typical system of redistributive "fiscal equalization" transfers on the taxing effort of local jurisdictions. More specifically, it shows that the marginal contribution rate, i.e. the rate at which an increase in the tax base is reducing those...

This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are presented which consider tax-raising powers of sub-central...

This paper examines the factors determining vertical government structures. An empirical analysis for a panel of OECD countries indicates that apart from preferences, economies of scale, and other factors, institutions explain cross-national differences in the degree of fiscal decentralization....

Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...

Infolge der Regionalisierung von Wirtschafts- und Strukturpolitik entstehen entweder vollkommen neue Institutionen (horizontale Regionalisierung) oder Institutionen mit neuen Kompetenzen (vertikale Regionalisierung). Der Erfolg einer Regionalisierungspolitik läßt sich am Grad der...