Federal State Fiscal Equalisation 2020: New Scheme — Old Problems
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 existi...
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| Format: | Article |
| Language: | deu |
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Sciendo
2020-08-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2718-z |
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| _version_ | 1832570106247380992 |
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| author | Wolfgang Scherf |
| author_facet | Wolfgang Scherf |
| author_sort | Wolfgang Scherf |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-ea381233e9b74a60b7e1d82b0f330ef5 |
| institution | Kabale University |
| issn | 0043-6275 1613-978X |
| language | deu |
| publishDate | 2020-08-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wirtschaftsdienst |
| spelling | doaj-art-ea381233e9b74a60b7e1d82b0f330ef52025-02-02T17:47:15ZdeuSciendoWirtschaftsdienst0043-62751613-978X2020-08-01100860160710.1007/s10273-020-2718-zFederal State Fiscal Equalisation 2020: New Scheme — Old ProblemsWolfgang Scherf0Professur für Öffentliche Finanzen, Justus-Liebig-Universität GießenAbstract 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.https://doi.org/10.1007/s10273-020-2718-z |
| spellingShingle | Wolfgang Scherf Federal State Fiscal Equalisation 2020: New Scheme — Old Problems Wirtschaftsdienst |
| title | Federal State Fiscal Equalisation 2020: New Scheme — Old Problems |
| title_full | Federal State Fiscal Equalisation 2020: New Scheme — Old Problems |
| title_fullStr | Federal State Fiscal Equalisation 2020: New Scheme — Old Problems |
| title_full_unstemmed | Federal State Fiscal Equalisation 2020: New Scheme — Old Problems |
| title_short | Federal State Fiscal Equalisation 2020: New Scheme — Old Problems |
| title_sort | federal state fiscal equalisation 2020 new scheme old problems |
| url | https://doi.org/10.1007/s10273-020-2718-z |
| work_keys_str_mv | AT wolfgangscherf federalstatefiscalequalisation2020newschemeoldproblems |