Steuerzuordnung nach der Wirtschaftskraft – gut für den bundesstaatlichen Finanzausgleich

Thomas Lenk and Philipp Glinka ()

Wirtschaftsdienst, 2015, vol. 95, issue 9, 619-626

Abstract: In the year 2020, a new system of financial flows among the several tiers of government in Germany as well as equalisation payments among the federal states has to be implemented. A variety of concepts are currently under discussion, ranging from small adjustments to paradigmatic shifts. The model presented here suggests an alternative reference value for tax allocation. Introducing gross value added as an indicator for tax allocation offers several advantages. The process of splitting up and ascribing the joint tax volume would be substantially facilitated. The calculated gap between the financial capacities of the federal states would be reduced, resulting in less need for equalisation in the first place and thus less potential for conflict. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Keywords: E61; E62; H77 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1007/s10273-015-1877-9

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