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La terza riforma del federalismo tedesco: Il "Finanzausgleich" tra vecchie e nuove previsioni normative

  • The paper deals with the Föderalismusreform III, focusing in particular on the amendments of the financial constitution (‘Finanzverfassung’) and on the changes in the Finanzausgleich that will be effective from 2020 onwards. Insofar the system of revenue distribution across and within the different layers of government (Finanzausgleich) has been one of the most controversial issue with reference to Bund-Länder financial relations and it is not by chance that the reform approved in July 2017 has substantially revised this system. Not only the horizontal equalization scheme (Länderfinanzausgleich) will expire by the end of 2019, but the VAT distribution among the Länder will be done according to new criteria, showing a strong redistributive impact. In discussing the main features of the new system to come, the paper investigates the pros and cons of the reform, evaluating the impact on federal dynamics.

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Author:Cristina Fraenkel-Haeberle
Parent Title (Other Language):Le Regioni : Bimestrale di analisi giuridica e istituzionale
Publisher:Il Mulino
Place of publication:Bologna
Contributor(s):Alice Valdesalici
Document Type:Article
Language:Other Language
Date of Publication (online):2019/02/12
Publishing Institution:Deutsches Forschungsinstitut für öffentliche Verwaltung
Release Date:2019/02/12
Tag:Federalismo; Perequazione finanziaria; Riforma
GND Keyword:Federalismo; Perequazione finanziaria; Riforma
Popular scientific document:Nein
Reviewed Document?:Ja
Page Number:38
First Page:375
Last Page:413
Documents ordered by discipline (DDC classification):300 Sozialwissenschaften / 340 Recht
Documents of the German Research Institute for Public Administration (FÖV):Selbständige Verlagsveröffentlichungen
Access Rights:Frei zugänglich
Licence (German):License LogoUrhG – es gilt deutsches Urheberrecht