Auswirkungen einer Lohnsteuerzerlegung nach Arbeitsort im Länderfinanzausgleich

Reinhold Weiß () and Werner Münzenmaier ()

Wirtschaftsdienst, 2014, vol. 94, issue 10, 732-739

Abstract: In Germany the payroll tax revenue owed to the federal states is distributed exclusively according to the taxpayer’s residence. Many finance experts have long called for this revenue to be distributed at least partially based on the location where the work was done. Model calculations to estimate the financial consequences of such a redesign of the payroll tax distribution should be a useful contribution to the current negotiations on the reorganisation of federal-state financial relations in Germany. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H7; H11; H24 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/s10273-014-1741-3

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