German Reunification and the Reform of German Fiscal Equalization System

1. 德国统一后，在1990 ~ 1994年的过渡时期，西德与东德之间的州际财政均等化制度是不平等的，而西德与20世纪80年代的财政均等化制度并没有改变。在东部，新的州通过“德意志统一”从联邦政府那里获得了大量资金。因为1995.1.1。东部新州（联邦州）被引入传统的西方财政均衡制度。其中包括3到4个来自西部的转移支付。这就是流转税的分配制度。狭义的州际收入均等化制度（Bundes lander），联邦预算的补充支付和财政援助。现行国家一级的财政均等化制度存在以下几个缺陷：在计算转移支付的具体技术处理上的不统一，如在联邦补充支付制度中对城邦的不平等待遇和行政管理的任意管理……在衡量国家财政能力时对港口设施的维护支出过多和对社区收入的不平等处理“2”一些影响制度基础的关键问题。如技术制度上的矛盾和激励机制不健全等。前者包括流转税的分配方式弱化了收入分成的均等化效应、居住人口变动的制度和计量不一致。这不仅在小幅度上扩大了种群指数，而且在很大程度上扩大了种群指数。后者是对联邦各州竞争的侵犯，其根源在于各州财政潜力的过度均等化。此外，现行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管理的效率。5位智者委员会提出了几项应排除上述缺陷的改革建议。财政部科学委员会委员及其他学者。问题的关键在于制度改革能否解决各邦财政自主权与各邦财政潜力均等化制度之间的矛盾。由于各邦利益的分歧，改革建议至今未能实现。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