期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2007
卷号：2007
出版社：Universität Köln
摘要：The reform of fiscal federalism in Germany enacted in 2006 has focussed on
separating the joint legislation process between the federal government and the
States (Laender). The German commission on the reform of federalism is now
disputing about further reforms in order to establish a more competitive fiscal
system. In this paper we discuss some institutional arrangements minimizing tax
sharing between different layers of government and strengthening tax autonomy
of the sub-central governments. Furthermore, a reform of the inter-state tax
equalization system is proposed which provides more transparency and more incentives
to the States to raise their own economic performance and tax base. Finally,
as the constitutional borrowing constraints provide no credible enforcement
mechanism and as decentralized fiscal policy cannot be effective the States
should be bound to balanced budgets and rainy day funds. Only central government
should be responsible for stabilization policy.
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