<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The renewed complaint against the federal fiscal equalisation system on the part of the Bavarian state government shows the Bavarian determination to change the previous system. Among other things, the standardisation of the real estate transfer tax and the population refinement, which are included in the calculation of the fiscal strength and equalisation measure within the framework of the fiscal equalisation system, are the focus. This article shows the importance of the federal fiscal equalisation per se and the burdens Bavaria is exposed to in the horizontal component. It becomes clear that, first, the burden is not excessive and, second, that abolishing standardisation and refinement is not feasible.</p>
</abstract>

The renewed complaint against the federal fiscal equalisation system on the part of the Bavarian state government shows the Bavarian determination to change the previous system. Among other things, the standardisation of the real estate transfer tax and the population refinement, which are included in the calculation of the fiscal strength and equalisation measure within the framework of the fiscal equalisation system, are the focus. This article shows the importance of the federal fiscal equalisation per se and the burdens Bavaria is exposed to in the horizontal component. It becomes clear that, first, the burden is not excessive and, second, that abolishing standardisation and refinement is not feasible.

Fiscal Equalisation as a Means of Political Positioning

Wirtschaftsdienst

This work is licensed under the Creative Commons Attribution 4.0 International License.

Der bundesstaatliche Finanzausgleich als Mittel zur politischen Positionierung

The renewed complaint against the federal fiscal equalisation system on the part of the Bavarian state government shows the Bavarian determination to change...

Fiscal Equalisation as a Means of Political Positioning

Published Online: Nov 24, 2023

Page range: 762 - 769

DOI: https://doi.org/10.2478/wd-2023-0210

© 2023 Thomas Lenk et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.