Munich Personal RePEc Archive

Zur Kontroverse um den Finanzausgleich in Deutschland

Spahn, Paul Bernd (2000): Zur Kontroverse um den Finanzausgleich in Deutschland. Published in: Frankfurter Volkswirtschaftliche Diskussionsbeiträge No. 101 (2000)


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The paper discusses the features of fiscal equalization in Germany and its recent challenges, notably those related to re-unification. It analyzes its distributional effects of the Finanzausgleich, which are found to be strong, sometimes even reversing the order of State fiscal endowments per capita after redistribution. It also looks into the disincentive effects that accompany the fiscal arrangements..

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