Wirkung einer Feiertagsbereinigung des Landerfinanzausgleichs
- eine empirische Analyse des deutschen Finanzausgleichs
von Michael Broer1
Januar 2008
Abstract:
In the German system of fiscal equalization Lander (States) with tax revenue below the aver-
age get payments from the Lander above the average. The difference between the average and
the own tax revenue per capita will be compensated up to 75%. To prevent Lander from get-
ting payments form other Lander by lowering their own tax rates and to get the right informa-
tion about their ability to pay, the revenue of taxes with taxing autonomy is standardized. But
Lander could also influence their tax revenues by the number of holidays, each Land decides
on its own. A Land with many own holidays will get lower tax revenues and higher payments
in the fiscal equalization system than the same Land with no extra holidays. To collect the real
ability to pay of the Lander in the fiscal equalization system, it is necessary to eliminate the
effect of the different number of holidays, too. This paper shows an approach to neutralize
this effect, calculates its impact to the payments of each Land in the fiscal equalization system
and presents some possible reaction of the Lander.
tax autonomy, fiscal equalization, number of holidays in each State, micro simulation
Steuerautonomie, Finanzausgleich, landerspezifische Feiertage, Mikrosimulation
JEL Classification: H 70, H 71, H 77
1 Dr. Michael Broer ist Gastwissenschaftler im DIW Berlin. Er dankt Frau Dr. Antje Hofmann für hilfreiche An-
regungen und Kommentare.