Federal State Fiscal Equalisation 2020: New Scheme — Old Problems

Autor:	Wolfgang Scherf
Jazyk:	němčina
Rok vydání:	2020
Předmět:	Economic theory. Demography HB1-3840 Social history and conditions. Social problems. Social reform HN1-995
Zdroj:	Wirtschaftsdienst, Vol 100, Iss 8, Pp 601-607 (2020)
Druh dokumentu:	article
ISSN:	0043-6275 1613-978X
DOI:	10.1007/s10273-020-2718-z
Popis:	Abstract The new federal state fiscal equalisation will be implemented for the first time in 2020. Its functioning and effects are presented and illustrated in detail. Compared to the old system, there are large formal differences but only minor real differences. The reform has not eliminated existing deficits, but rather exacerbated them. The author proposes a model for a further reform of the federal state fiscal equalisation to improve the incentive effects.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/ea381233e9b74a60b7e1d82b0f330ef5 Zobrazit plný text záznamu Full text from SpringerLink View record in DOAJ