Ist im Länderfinanzausgleich die isolierte Berechnung von Grenzentzugsraten für einzelne Steuern sinnvoll?

Broer Michael ()
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Broer Michael: Fakultät Wirtschaft – Campus Wolfsburg, Ostfalia Hochschule für angewandte Wissenschaften, Siegfried-Ehlers-Str.138440 WolfsburgTel.: (5361) 8922 25 280Wolfsburg, Germany

Zeitschrift für Wirtschaftspolitik, 2019, vol. 68, issue 1, 74-91

Abstract: In 2020 the new fiscal equalization system will come in force. One problem of the new system seems to be, that local tax revenues (e. g. local trade tax) are subject to much higher redistribution than under the status quo; the maximum of redistribution is higher than 100 %. But these results do ignore, that taxes could be seen as co-products. If e. g. the base of the local trade tax increases, the base of the corporation tax will raise, too. So it is not possible, to change only the revenue of one tax like the former analysis imply. Having this in mind, a simulation analysis shows, that the redistribution will always be lower than 100 %.

Keywords: Fiscal equalization system; degree of fiscal redistribution; Finanzausgleich; Grenzentzugsraten (search for similar items in EconPapers)
JEL-codes: H (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1515/zfwp-2019-2003

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