Ausgabenautonomie ohne Finanzautonomie: ein Geburtsfehler des deutschen Grundgesetzes

Abstract

Hermann Höpker Aschoff is the founding father of the German fiscal Constitution. He gave the federal states autonomy over taxation. Therefore the German states cannot balance revenues and expenditures. They are permanently short of money and need to be bailed out by the federal government. As state tax autonomy is a politically blocked issue, the author proposes individual tax rebates.