Article in Journal
Federal Fiscal Equalisation – Is the Breakdown Questionable?
Thomas Lenk, Philipp Glinka
ifo Institut, München, 2015
ifo Schnelldienst, 2015, 68, Nr. 24, 13-16
ifo Institut, München, 2015
ifo Schnelldienst, 2015, 68, Nr. 24, 13-16
As part of the debate over future German federal fiscal equalisation Thomas Lenk and Philipp Glinka, University of Leipzig, call into question current breakdown rules and practices for income and corporation tax. In their opinion the restructuring of the relations between the federal government and the Länder should also be used as an opportunity to find better alternatives to the existing rules on breaking down taxes.
JEL Classification: H710, H720, H770