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{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2024,1,24]],"date-time":"2024-01-24T00:22:40Z","timestamp":1706055760846},"reference-count":27,"publisher":"Walter de Gruyter GmbH","issue":"11","license":[{"start":{"date-parts":[[2023,11,1]],"date-time":"2023-11-01T00:00:00Z","timestamp":1698796800000},"content-version":"unspecified","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2023,11,1]]},"abstract":"<jats:title>Abstract<\/jats:title>\n <jats:p>The renewed complaint against the federal fiscal equalisation system on the part of the Bavarian state government shows the Bavarian determination to change the previous system. Among other things, the standardisation of the real estate transfer tax and the population refinement, which are included in the calculation of the fiscal strength and equalisation measure within the framework of the fiscal equalisation system, are the focus. This article shows the importance of the federal fiscal equalisation per se and the burdens Bavaria is exposed to in the horizontal component. It becomes clear that, first, the burden is not excessive and, second, that abolishing standardisation and refinement is not feasible.<\/jats:p>","DOI":"10.2478\/wd-2023-0210","type":"journal-article","created":{"date-parts":[[2023,11,24]],"date-time":"2023-11-24T22:27:38Z","timestamp":1700864858000},"page":"762-769","source":"Crossref","is-referenced-by-count":0,"title":["Der bundesstaatliche Finanzausgleich als Mittel zur politischen Positionierung"],"prefix":"10.2478","volume":"103","author":[{"given":"Thomas","family":"Lenk","sequence":"first","affiliation":[]},{"given":"Christian","family":"Bender","sequence":"additional","affiliation":[]},{"given":"Fabio","family":"Botta","sequence":"additional","affiliation":[]}],"member":"374","published-online":{"date-parts":[[2023,11,24]]},"reference":[{"key":"2024012308252606949_j_wd-2023-0210_ref_001","unstructured":"Bayerischer Landtag (2023), Plenum, vorl\u00e4ufiges Protokoll 18\/149, 4. Juli."},{"key":"2024012308252606949_j_wd-2023-0210_ref_002","unstructured":"BBSR (2023), INKAR \u2013 Indikatoren und Karten zur Raum- und Stadtentwicklung, https:\/\/www.inkar.de\/ (15. August 2023)."},{"key":"2024012308252606949_j_wd-2023-0210_ref_003","unstructured":"BMF (o. J.), L\u00e4nderfinanzausgleich, https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Standardartikel\/Themen\/Oeffentliche_Finanzen\/Foederale_Finanzbeziehungen\/Laenderfinanzausgleich\/laenderfinanzausgleich.html (23. August 2023)."},{"key":"2024012308252606949_j_wd-2023-0210_ref_004","unstructured":"BMF (2022), Der Finanzausgleich zwischen Bund und L\u00e4ndern im Jahr 2021, Monatsbericht des BMF, April, https:\/\/www.bundesfinanzministerium.de\/Monatsberichte\/2022\/04\/Inhalte\/Kapitel-3-Analysen\/3-1-bund-laender-finanzausgleich-2021-pdf.pdf (21. Juli 2023)."},{"key":"2024012308252606949_j_wd-2023-0210_ref_005","unstructured":"BMF (2023), Umsatzsteuerverteilung (UStV) und Finanzkraftausgleich (FKA) f\u00fcr die Zeit vom 01.01.2022 - 31.12.2022."},{"key":"2024012308252606949_j_wd-2023-0210_ref_006","unstructured":"Bundesverfassungsgericht (1999), Leits\u00e4tze zum Urteil des Zweiten Senats vom 11. November 1999, https:\/\/www.bundesverfassungsgericht.de\/SharedDocs\/Entscheidungen\/DE\/1999\/11\/fs19991111_2bvf000298.html (23. August 2023)."},{"key":"2024012308252606949_j_wd-2023-0210_ref_007","doi-asserted-by":"crossref","unstructured":"B\u00fcttner, T und T. G\u00f6rbert (2017), \u00dcbernivellierung der Einnahmen aus der Grunderwerbsteuer im k\u00fcnftigen Finanzausgleich, Wirtschaftsdienst, 97(5), 360-362.","DOI":"10.1007\/s10273-017-2144-z"},{"key":"2024012308252606949_j_wd-2023-0210_ref_008","doi-asserted-by":"crossref","unstructured":"Buscher, D. (2010), Der Bundesstaat in Zeiten der Finanzkrise, Ein Beitrag zur Reform der deutschen Finanz- und Haushaltsordnung, Duncker & Hu
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