Horizontal oder vertikal? Zur Zukunft des Finanzausgleichs in Deutschland

André Heinemann

Wirtschaftsdienst, 2012, vol. 92, issue 7, 471-479

Abstract: This article focuses on the background of the beginning debate on the German fiscal federalism reform. After a short description of the current vertical and horizontal fiscal relationships in Germany, the paper discusses general aspects of the relationship between two levels of state government in a federal system. Apart from a microeconomics-based explanation of the current horizontal revenue sharing dispute, findings from institutional economics support the thesis that a pure vertical fiscal equalisation scheme in Germany is possible and useful from an economic perspective. Finally, basic elements of a fiscal equalisation system reform are presented. Copyright ZBW and Springer-Verlag 2012

Keywords: H73; H77 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1007/s10273-012-1406-z

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