| Budget Amount *help |
¥2,000,000 (Direct Cost: ¥2,000,000)
Fiscal Year 1996: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1995: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1994: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Research Abstract |
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
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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
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