Zur Kontroverse um den Finanzausgleich in Deutschland
On the Controversy of Fiscal Equalization in Germany
Paul Spahn
MPRA Paper from University Library of Munich, Germany
Abstract:
The paper discusses the features of fiscal equalization in Germany and its recent challenges, notably those related to re-unification. It analyzes its distributional effects of the Finanzausgleich, which are found to be strong, sometimes even reversing the order of State fiscal endowments per capita after redistribution. It also looks into the disincentive effects that accompany the fiscal arrangements..
Keywords: fiscal institutions; equalization; government debt; disincentives; taxation; redistribution; Finanzausgleich (search for similar items in EconPapers)
JEL-codes: H20 H77 (search for similar items in EconPapers)
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:13245
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