Neuordnung der Besteuerungskompetenzen bei der Einkommensteuer

Gisela Färber (), Carsten Kühl () and Denis Alt ()

Wirtschaftsdienst, 2014, vol. 94, issue 4, 267-274

Abstract: The controversies over the reform of the German intergovernmental fiscal equalisation system generally concern the equalisation formula at the last step of the tax-sharing system. In order to achieve a financial architecture that truly corresponds with the tasks of the federal government, the states and the municipalities, the tax-sharing schedules also need to be reconsidered. To share the personal income tax according to proportional tax rates for the states and municipalities and to leave the progressive tax rates to the federal level would not only deliver horizontally more equal tax revenues for the sub-federal tiers of government but also increase the vertical flexibility of tax distribution if the federal and state governments then had the right to change “their” tax rates without the approval of the Bundesrat or Bundestag. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H11; H24; H7 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1007/s10273-014-1666-x (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:wirtsc:v:94:y:2014:i:4:p:267-274

Ordering information: This journal article can be ordered from
http://www.springer. ... policy/journal/10273

DOI: 10.1007/s10273-014-1666-x

Access Statistics for this article

Wirtschaftsdienst is currently edited by Christian Breuer

More articles in Wirtschaftsdienst from Springer, ZBW - Leibniz Information Centre for Economics Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().