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Broer, Michael
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[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Publisher:] Springer [Place:] Heidelberg [Volume:] 95 [Year:] 2015 [Issue:] 4 [Pages:] 269-273
Vor dem Hintergrund der Schuldenbremse und der anstehenden Föderalismusreform wird diskutiert, wie die Einnahmesituation der Bundesländer verbessert werden kann. Ein Vorschlag ist die Integration des Solidaritätszuschlags in die Einkommen- und Körperschaftsteuer. Michael Broer analysiert, wie sich dies auf die Einnahmesituation der Länder und Kommunen auswirken würde.
Abstract (Translated): 
The debt brake forbids the German Länder from taking on new net debt beginning in 2020. To avoid expenditure cuts, the German Länder need additional revenues. One possibility for raising tax revenues is the integration of the solidarity surcharge, a federal tax, into the corporation tax and the income tax, because the revenues of the latter are shared between the federal government, the German Länder and the municipalities. This study analyses the problems which may accompany the integration of the solidarity surcharge as well as the distributional effects on the revenue of German Länder and their municipalities including the effects of the federal fiscal equalisation system.
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