Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/113708
Authors: 
Döring, Thomas
Blume, Lorenz
Year of Publication: 
2013
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Publisher:] Springer [Place:] Heidelberg [Volume:] 93 [Year:] 2013 [Issue:] 6 [Pages:] 396-404
Abstract: 
Die jüngst von Bayern und Hessen eingereichte Verfassungsbeschwerde gegen den bundesstaatlichen Finanzausgleich zielt im Kern auf die ungleiche Verteilung der Finanzierungslasten zwischen den Ländern im Rahmen des bestehenden Ausgleichssystems. Sollen die Finanzausgleichslasten umfassend ermittelt werden, müssen jedoch auch jene dauerhaften Zusatzlasten berücksichtigt werden, die aus der Einbindung der ostdeutschen Länder in das Finanzausgleichssystem resultieren. Davon sind nicht allein die aktuellen Zahlerländer im Finanzausgleich, sondern die westdeutschen Länder insgesamt betroffen.
Abstract (Translated): 
In Germany there is a political consensus that the economic and fiscal burden of the German reunification should be shared by all three jurisdictional levels of the federal system. According to existing law, the burden-sharing between the state and local authorities has to be confined to the excess burden which follows from the financing of the German Unity Fund as well as the integration of the eastern German states into the fiscal equalisation system. State and local authorities are in conflict with each other regarding an appropriate economic estimate of the excess burden to be caused by the fiscal equalisation system. Against this background, the paper estimates the average excess burden of the western German states as a whole as well as individual excess burdens of selected German states for the time period 1995 to 2009 by applying a multivariate data analysis.
JEL: 
C33
H77
Persistent Identifier of the first edition: 
Document Type: 
Article

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