Finanzpolitik in der ‚Zweitenwende‘ – Fiskalpolitische Folgen des BVerfG-Urteils zum zweiten Nachtragshaushaltsgesetz 2021
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Finanzpolitik in der ‚Zweitenwende‘ – Fiskalpolitische Folgen des BVerfG-Urteils zum zweiten Nachtragshaushaltsgesetz 2021
Sozialer Fortschritt, Vol. 74(2025), Iss. 6–7 : pp. 357–381 | First published online: July 31, 2025
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Lenk, Prof. Dr. Thomas, Universität Leipzig, Universitätsstraße 16, 04109 Leipzig, lenk@wifa.uni-leipzig.de
Botta, Fabio, Universität Leipzig, Augustusplatz 10, 04109 Leipzig
Abstract
Financial policy in the 'second turn'-fiscal political consequences of the BVerfG judgment on the second supplementary budget law 2021
The judgment of the Federal Constitutional Court on the second supplementary budget 2021 has a serious impact on the existing and future household planning. The exemption rule of the debt brake can now be interpreted much more closely than was previously practiced by the federal governments. Home savings, prioritization or tax increases become more likely. This is done against the background of numerous fields of action and crises that have to be mastered cumulative and promptly. The complexity of these political tasks requires a reliable and assessable financial policy, with debt financing within and outside of the debt brake as well as the increase in taxes and taxes or tasks and expenditure prioritization. In addition, there is currently an increasing discussion about a reform of the debt brake, which - however designed - is becoming increasingly likely.
Table of Contents
| Section Title | Page | Action | Price |
|---|---|---|---|
| Thomas Lenk / Fabio Botta: Finanzpolitik in der ‚Zweitenwende‘ – Fiskalpolitische Folgen des BVerfG-Urteils zum zweiten Nachtragshaushaltsgesetz 2021 | 357 |