Die fiktive Integration der Stadtstaaten im Rahmen des Länderfinanzausgleichs

Michael Broer ()

Wirtschaftsdienst, 2016, vol. 96, issue 2, 128-134

Abstract: The German states Bavaria and Hesse have initiated a legal case against the German fiscal equalisation system. One thing which is criticised is the special treatment afforded to the so-called city-states Berlin, Bremen and Hamburg. Citizens of these states are weighted with 135% instead of the standard 100% weighting of citizen in other federal states. There are different proposals to deal with this spillover problem. One proposal by the advisory board of the Federal Ministry of Finance was for a virtual fusion of the city-states with their neighbouring states, for fiscal equalisation purposes only. This paper analyses the effects of such a virtual fusion on the fiscal equalisation system. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2016

Keywords: H70; H77 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1007/s10273-016-1937-9

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