SPECIAL ISSUE | ||
Kölling Mario, Colino César |
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Germany before the next reform of (fiscal) federalism: less solidarity and more competition | ||
in Cuadernos Manuel Giménez Abad , n. 4, diciembre , 2012 , 30-43 | ||
At the end of the recent reform process of the German federalism, the Länder gained some of the political importance they had lost in former times but also lost one of the unique fiscal mechanisms which they had: the expenditures financed by new credits. However the reform of the Financial Equalization System has been postponed and has to be solved before the current system expires in 2020. In this context during the coming months, the debate over the Equalization System will become tenser in Germany. Nevertheless, in this article we will argue that the underlying problems of the financial relationships between the Federation and the Länder are even deeper and need a broader reform debate. Full text available online at http://dialnet.unirioja.es/descarga/articulo/4125272.pdf Download | ||