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German Reunification and the Reform of German Fiscal Equalization System

德国统一与德国财政均衡制度改革

基本信息

批准号：
06451112
负责人：
SAKANO Mitsutoshi
金额：
$ 1.28万
依托单位：
Ritsumeikan University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
1994
资助国家：
日本
起止时间：
1994 至 1996
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-06451112/
关键词：
Fiscal Equalization System German Fiscal Equalization System Fiscal Equalization System between States Communal Fiscal Equalization System Federal revenue-sharing scheme The system of tax sharing German Reunification Fond"German Unity"EC統

项目摘要

1. After German Unification fiscal equalization system among states (Bundes lander) in Germany was not equal between Westgermany and Eastgermany during the transition period of 1990〜94, In the west the system was not changed from that of 1980s. In the east new states received much money from Federal Government through the Fond "German Unity". Since 1995.1.1.eastern new states (Bunders lander) is introduced into the traditional western fiscal equalization system. which consists of 3 or 4 transferpayment from west. that is the distribution system of turnover tax. revenue equalization system among states (Bundes lander) in a narrow sence, supplementary payment and fiscal aids from the Federal budget.2. The present system of fiscal equalization on the state level has several defects."1". disunity in detail of technical treatment in calculating the transferpayment, such as unequal treatment of city-states in the system of Federal supplementary payment and arbitrary management of administrat … More ion outlay for the maintenance of harbor facilities and unequal disposal of community revenue in the measurement of fiscal ability of the state"2" Some vital problems, which affect the basis of the system, such as contradictions in technical system and creation of undersirable incentives. The former consists of the distribution methode of turnover tax, which weaken the equalization effect of revenue-sharing, system and inconsistent measurement of modifing of residential population. which expand the population index not only in small magnitude, but also in large magnitude. The latter is the infringement of competition among Bundes lander, which takes place from excessive equalization of fiscal potencial of each Lander."3" Also the present system lacks in clearness and transparency, therefore it would be impossible for citizens to participate in controling the efficiency of state administration.3. Several reform proposals, by which above-mentioned defects should be excluded, was made by the 5 wisemen committee. the scientific committee belonging to ministry of finance and other scholars. The keypoint of the problem is whether the reform of the system could solve the contradiction between fiscal autonomie of Lander and the equalization system of fiscal potential of Lander. Acording to the disagreement of interest of each Lander, reform proposals were not realized sofar. Less

1.德国统一后，在1990 ~ 1994年的过渡期内，德国的州际（联邦）财政均等化制度在东西德之间并不平等，而西德的州际财政均等化制度与20世纪80年代的州际财政均等化制度基本保持一致。在东部，新成立的州通过“德意志统一基金会”从联邦政府那里得到了大量的资金。自1995年以来，东部新各州（Bunders lander）被引入传统的西方财政均等化体系。其中包括来自西部的3或4笔转账。就是流转税的分配制度。狭义上的州际收入均等化制度（联邦）、联邦政府的补充支付和财政援助。目前国家一级的财政均等化制度有几个缺陷。“1”。在转移支付计算的具体技术处理上不统一，如联邦补充支付制度对城市州的不平等待遇，行政部门的随意管理等 ...更多信息港口设施的维护支出和国家财政能力衡量中社区收入的不平等分配2.影响该系统基础的一些关键问题，如技术系统的矛盾和不必要的激励措施的产生。前者是流转税的分配方式，削弱了收入分享的均等化效应;不仅小幅度地扩大了人口指数，而且大幅度地扩大了人口指数。后者是对联邦州之间竞争的侵犯，它是由于各联邦州财政实力的过度均衡而发生的。此外，目前的制度缺乏明确性和透明度，因此公民不可能参与控制国家行政的效率。五贤人委员会提出了克服上述缺陷的若干改革建议。财政部所属科学委员会和其他学者。问题的关键在于，这一制度的改革能否解决德国财政分权与德国财政潜力均等化之间的矛盾。由于各登陆者的利益分歧，改革建议未能实现。少