Der neue Finanzausgleich zwischen Bund und Ländern: erste Ergebnisse und Bewertungen
| Autor: | André W. Heinemann |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
Centralisation
Equalization 050208 finance Economic policy business.industry 05 social sciences Distribution (economics) Special needs 0502 economics and business European integration Economics Business Management and Accounting (miscellaneous) Revenue Federalism 050207 economics business Social policy |
| Zdroj: | Wirtschaftsdienst. 101:544-551 |
| ISSN: | 1613-978X 0043-6275 |
| DOI: | 10.1007/s10273-021-2966-6 |
| Popis: | The new Federal Fiscal Equalization System became effective on 1 January, 2020. While all public budgets in the federal system of Germany were faced with high decreases in revenues caused by the measures to fight the impacts of the COVID-19 pandemic in 2020, a first evaluation shows that the differences to the old system are rather marginal. The focus now lies on the vertical distribution of the value-added tax, whereas for the fiscal capacity equalisation only revenue of the Laender are used as before. In fact, the supplementary federal grants, the federal grants for special needs and very critical new federal grants are still problematic and a strong signal for centralisation. |
| Databáze: | OpenAIRE |
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