German Reunification and the Reform of German Fiscal Equalization System

1.德国统一后，德国的州际财政均衡制(Bundes Lander)在1990~94年的过渡期内，西德与东德之间的财政均衡制并不平等，西德的财政均衡制与20世纪80年代的制度没有变化。在东部，新州通过颇受欢迎的“德国统一”从联邦政府获得了大量资金。自1995年1月1日起，东部新州(邦德兰德州)被引入传统的西方财政均衡化体系。其中包括3到4笔来自西方的转账付款。这就是流转税的分配制度。狭义的州间收入均等化制度(邦德兰德)，联邦预算的补充支付和财政援助。目前国家层面的财政均等化制度存在几个缺陷。转移支付计算中的技术处理细节不统一，如联邦补充支付制度中对城邦的不平等待遇，行政…的随意管理在衡量国家财政能力时，港口设施维护经费偏多，社会收入分配不均等影响制度基础的重大问题，如技术体制的矛盾和不合理的激励机制的产生等。前者包括流转税的分配方式，削弱了收入分享的均等化效应、制度和居住人口变动的不一致措施。这不仅扩大了人口指数的小幅度，而且还扩大了人口指数的幅度。后者是对联邦登陆者之间竞争的侵犯，这是由于每个登陆者的财政能力过度均等化而发生的。3.现行制度缺乏清晰度和透明度，因此公民不可能参与控制国家行政效率。五智者委员会提出了几项改革建议，以排除上述缺陷。隶属于财政部和其他学者的科学委员会。问题的关键在于体制改革能否解决兰德财政自主权与兰德财政潜力均等化制度之间的矛盾。根据各着陆者的利益分歧，改革建议至今没有实现。较少

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