Vergleich alternativer Ausgleichsmechanismen für den Länderfinanzausgleich

The accession of the former GDR to the constitution has increased the economic and juristic lack of acceptance about the system of fiscal equalization (Finanzausgleich). For this reason the parliament passed the „Gesetz zur Neuregelung des Finanzausgleichs ab 1995". Over and above that there recently has been some research about alternative models for the mechanism of fiscal equalization. The paper compares these models with the present system of fiscal equalization and assesses them regarding a catalogue of requirements. This comparision shows the necessary requirements of a legal solution of the Finanzausgleich and how these requirements could be achieved