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Die föderale Finanzverfassung — grundlegend reformbedürftig?
The ruling of the Federal Constitutional Court of 11 November 1999 oblige the legislature to review the current structures of fiscal equalisation between the German Länder in the near future. If efficiency and autonomy are to be granted greater weight compared to equalisation and uniformity, from an economic point of view complementary institutional reforms will have to be carried out. They concern the vertical assignment of public functions, expenditures and revenues between the federal level, the regional level (Länder) and the local authorities. Against this background the paper analyses the development and the reform needs of the federal assignment of functions, expenditures and taxes. It will be pointed out that reforms within the existing structures could well bring out more efficiency and competition in Germany's fiscal federalism.
Die föderale Finanzverfassung — grundlegend reformbedürftig?
The ruling of the Federal Constitutional Court of 11 November 1999 oblige the legislature to review the current structures of fiscal equalisation between the German Länder in the near future. If efficiency and autonomy are to be granted greater weight compared to equalisation and uniformity, from an economic point of view complementary institutional reforms will have to be carried out. They concern the vertical assignment of public functions, expenditures and revenues between the federal level, the regional level (Länder) and the local authorities. Against this background the paper analyses the development and the reform needs of the federal assignment of functions, expenditures and taxes. It will be pointed out that reforms within the existing structures could well bring out more efficiency and competition in Germany's fiscal federalism.
Die föderale Finanzverfassung — grundlegend reformbedürftig?
Thomas Döring (author) / Dieter Stahl (author)
2000
Article (Journal)
Electronic Resource
Unknown
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