Les finances publiques en Allemagne

Laurent Guihéry () and Jan Werner ()
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Laurent Guihéry: LET - Laboratoire d'économie des transports - UL2 - Université Lumière - Lyon 2 - ENTPE - École Nationale des Travaux Publics de l'État - CNRS - Centre National de la Recherche Scientifique

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Abstract: Local public finance in Germany: which reforms?. - During the last few years, Germany's fiscal federalism has undergone a process of perpetual reform. On the one hand, the relative tax revenues have decreased due to the economic development, on the other hand, tax receipts that have existed up to now - the Corporate Income tax - will shortly be phased out because of changes in the system. Starting with a short description of fiscal federalism in Germany, this paper highlights the today debate on local public finance and details three proposals to reform the system. At the moment, however, the reform of Germany's municipal finances forms part of the political agenda and it seems that an all-party consensus is not to be found yet. Germany's fiscal federalism will then continue to remain in a constant state of flux.

Keywords: Finances publiques locales; fédéralisme fiscal; taxation; communes; Allemagne (search for similar items in EconPapers)
Date: 2005
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Published in Revue de l'OFCE, 2005, 3 (94), pp. 397-422

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00071039

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