Cite JOURNAL ARTICLE
Länderzuschläge auf die lokale Einkommen- und Körperschaftsteuer – Wirkung auf den Länderfinanzausgleich und Optionen für eine aufkommensneutrale Implementierung
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 130 (2010), Iss. 4 : pp. 513–540
1 Citations (CrossRef)
Tony Mudrack, HNE Eberswalde (FH), Friedrich-Ebert-Straße 28, 16225 Eberswalde.
Reformoptionen für den deutschen Finanzföderalismus
Perspektiven der Wirtschaftspolitik, Vol. 16 (2015), Iss. 1 P.26https://doi.org/10.1515/pwp-2015-0003 [Citations: 1]
Since several years surcharges on the income tax of German states are discussed in order to increase their tax autonomy. The decrease of the nationwide tax rates required for revenue neutrality leads to considerably higher surcharges for states which are financially weaker. This paper highlights the reasons for the disadvantages which are caused by the mechanisms of the German fiscal equalization system. Moreover, options for avoiding these disadvantages are discussed. The recommended neutralization scheme provides a homogenous and revenue neutral surcharge of each German state. The previously used standardization method for the German property transfer tax contains some deficits which may cause disincentives in the determination of the States'surcharge rate.
Received: March 2, 2010
Accepted: October 29, 2010