Fiscal Equalization between States in West Germany
| Autor: | Horst Zimmermann |
|---|---|
| Rok vydání: | 1989 |
| Předmět: |
Macroeconomics
Social background Public Administration Public economics media_common.quotation_subject Geography Planning and Development Equalization (audio) Federal republic of germany Management Monitoring Policy and Law Environmental Science (miscellaneous) West germany Incentive State (polity) Economics Revenue Allocative efficiency media_common |
| Zdroj: | Environment and Planning C: Government and Policy. 7:385-393 |
| ISSN: | 1472-3425 0263-774X |
| Popis: | Almost from the beginning of the Federal Republic of Germany in 1949, a sophisticated horizontal equalization mechanism with strong equalizing effects has existed between its states ( Länder). Its historical and social background is shown briefly, and the equalization procedure, which compares the revenue potential of each state with a rough measure of its fiscal need, is described in detail. The far-reaching equalization of state revenues that results is evaluated under distributional objectives and above all on allocative grounds: There are few incentives for states to care for their own tax base, particularly because states have no tax-rate authority which would enable them to vary their revenues from own sources. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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