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...

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...