Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/125194 
Year of Publication: 
2015
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Volume:] 95 [Issue:] 9 [Publisher:] Springer [Place:] Heidelberg [Year:] 2015 [Pages:] 619-626
Publisher: 
Springer, Heidelberg
Abstract: 
Der Länderfinanzausgleich soll reformiert werden, da er mit den bestehenden Regeln nach 2019 ausläuft. Entsprechend werden aktuell verschiedene Vorschläge und deren Auswirkungen diskutiert. In diesem Beitrag kommt der Wirtschaftskraft - gemessen auf Basis der Bruttowertschöpfung - die Rolle als zentraler Indikator für die Zuordnung der Gemeinschaftssteuern zu. Damit werden die Steuereinnahmen der aufkommensstarken Steuerarten eng an den Ort der Wertschöpfung geknüpft und das Umverteilungsvolumen wird insgesamt reduziert.
Abstract (Translated): 
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.
JEL: 
E61
E62
H77
Persistent Identifier of the first edition: 
Document Type: 
Article
Document Version: 
Published Version

Files in This Item:
File
Size
182.11 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.