Die Schuldenbremse im Finanzausgleich – Eine alternative Budgetregel für die Bundesländer

Max Groneck and Plachta Robert C. ()
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Plachta Robert C.: Seminar für Finanzwissenschaft an der Universität zu Köln, Albertus-Magnus-Platz, 50923 Köln

Zeitschrift für Wirtschaftspolitik, 2008, vol. 57, issue 3, 259-284

Abstract: Existing rules of debt limitation in the German fiscal federalism are insufficient. The minimal condition to a new national fiscal rule requires adherence to the Maastricht criteria. This paper analyses existing reform proposals discussed in the Föderalismuskommission II and proposes a new rule. The natural debt brake in the fiscal equalization simply considers new indebtedness in the fiscal power of the Lander. Two goals are achieved: The substitution of missing tax revenue by new debt will be moderated and at the same time a reduction of debt will be awarded.

Date: 2008
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DOI: 10.1515/zfwp-2008-0303

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