Fiscal Federalism in Germany

Abstract

EnglishThis paper looks at the Federal Republic of Germany in comparison with other federations in view of the basic federal idea and the distribution of competences and powers between federation and Lander. It sheds light on the tensions of decentralization and unitarization. Furthermore, the constitutional arrangements for financing federal and Lander levels are explained more in detail. And finally the paper raises a current issue: the German Finance Constitution in need of reform. francaisCet article se penche sur la Republique federale d'Allemagne, comparee a d'autres federations pour ce qui est de l'idee federale de base et de la repartition des competences et des pouvoirs entre la federation et les Lander. Il met en lumiere les tensions de la decentralisation et de l'unitarisation. En outre, il explique plus en detail les dispositions constitutionnelles relatives au financement au niveau federal et des Lander. Enfin, il souleve une question actuelle: la Constitution allemande des finances doit etre reformee.