Was bringt eine geänderte Ertragskompetenz bei der Einkommensteuer? — eine Replik

Alfred Boss (), Reinhold Weiß (), Werner Münzenmaier (), Christoph Weber (), Gisela Färber (), Carsten Kühl () and Denis Alt ()

Wirtschaftsdienst, 2014, vol. 94, issue 8, 575-582

Abstract: Future fiscal equalisation in Germany requires not only a new equalisation formula but also a fairer, more equal, broader and more transparent tax base for states and local governments. If necessary, changes to the Federal Constitution should be undertaken to achieve a more equal vertical assignment of tax powers. The actual reform discussion should not be a confrontation between rich and poor states but should lead to a financial constitution by 2020 which can be unanimously approved by all of the German states. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H11; H24; H7 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/s10273-014-1717-3

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