Ein Länderfi nanzausgleich ohne Berlin — Gewinner und Verlierer

Martina Kuntze

Wirtschaftsdienst, 2013, vol. 93, issue 3, 170-174

Abstract: The author simulates the federal fi nancial equalisation system in Germany without Berlin with respect to the adjustment year 2011. The model assumes that the capital city is compensated by the distribution of value added tax (VAT). Hence winners as well as losers can be identifi ed at both stages of adjustment within the federal fi nancial equalisation system. The result clarifi es the position of Hesse and Bavaria, which intend to take legal action against the German federal fi nancial equalisation system. In particular these two German states should not push for the exclusion of Berlin in this context. Otherwise the scenario would lead to considerable losses for both states. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2013

Keywords: H72; H73; H77 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/s10273-013-1504-6

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