Les finances publiques en Allemagne. Quelles réformes ?

Laurent Guihéry and Jan Werner ()

Revue de l'OFCE, 2005, vol. 94, issue 3, 397-422

Abstract: During the last few years, Germany?s fiscal federalism has undergone a process of perpetual reform. On the one hand, the relative tax revenues have decreased due to the economic development, on the other hand, tax receipts that have existed up to now ? the Corporate Income tax ? will shortly be phased out because of changes in the system. Starting with a short description of fiscal federalism in Germany, this paper highlights the today debate on local public finance and details three proposals to reform the system. At the moment, however, the reform of Germany?s municipal finances forms part of the political agenda and it seems that an all-party consensus is not to be found yet. Germany?s fiscal federalism will then continue to remain in a constant state of flux.

Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_094_0397 (application/pdf)
http://www.cairn.info/revue-de-l-ofce-2005-3-page-397.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:reofsp:reof_094_0397

Access Statistics for this article

More articles in Revue de l'OFCE from Presses de Sciences-Po
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().