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Volumn 23, Issue 3, 2000, Pages 532-555

Financing the German federal system: Problems and prospects

(1)  Gunlicks, Arthur B a  

a NONE

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EID: 0034287818     PISSN: 01497952     EISSN: None     Source Type: Journal    
DOI: 10.2307/1432832     Document Type: Article
Times cited : (6)

References (112)
  • 1
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    • States federal, financial, sovereign and social: A critical inquiry into an alternative to american financial federalism
    • Summer
    • Very little has been written in English about German public finances. However, an excellent current overview and assessment can be found in Clifford Larsen, "States Federal, Financial, Sovereign and Social: A Critical Inquiry into an Alternative to American Financial Federalism," The American Journal of Comparative Law 47 (Summer 1999): 429-88; a briefer description is contained in Richard M. Bird, Federal Finance in Comparative Perspective, Canadian Tax Foundation, 1986. Several brief overviews can also be found in Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986) Chap 7; "Financing Local Governments in the Federal System," in Intergovernmental Relations and Public Policy, ed. by J. Edward Benton and David R. Morgan (New York: Greenwood Press, 1986): 77-92; and "German Federalism After Unification: The Legal/Constitutional Response," Publius: ne Journal of Federalism 24, No. 2 (Spring 1994), 81-98.
    • (1999) The American Journal of Comparative Law , vol.47 , pp. 429-488
    • Larsen, C.1
  • 2
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    • Canadian Tax Foundation
    • Very little has been written in English about German public finances. However, an excellent current overview and assessment can be found in Clifford Larsen, "States Federal, Financial, Sovereign and Social: A Critical Inquiry into an Alternative to American Financial Federalism," The American Journal of Comparative Law 47 (Summer 1999): 429-88; a briefer description is contained in Richard M. Bird, Federal Finance in Comparative Perspective, Canadian Tax Foundation, 1986. Several brief overviews can also be found in Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986) Chap 7; "Financing Local Governments in the Federal System," in Intergovernmental Relations and Public Policy, ed. by J. Edward Benton and David R. Morgan (New York: Greenwood Press, 1986): 77-92; and "German Federalism After Unification: The Legal/Constitutional Response," Publius: ne Journal of Federalism 24, No. 2 (Spring 1994), 81-98.
    • (1986) Federal Finance in Comparative Perspective
    • Bird, R.M.1
  • 3
    • 0346877202 scopus 로고    scopus 로고
    • Durham: Duke University Press, Chap 7
    • Very little has been written in English about German public finances. However, an excellent current overview and assessment can be found in Clifford Larsen, "States Federal, Financial, Sovereign and Social: A Critical Inquiry into an Alternative to American Financial Federalism," The American Journal of Comparative Law 47 (Summer 1999): 429-88; a briefer description is contained in Richard M. Bird, Federal Finance in Comparative Perspective, Canadian Tax Foundation, 1986. Several brief overviews can also be found in Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986) Chap 7; "Financing Local Governments in the Federal System," in Intergovernmental Relations and Public Policy, ed. by J. Edward Benton and David R. Morgan (New York: Greenwood Press, 1986): 77-92; and "German Federalism After Unification: The Legal/Constitutional Response," Publius: ne Journal of Federalism 24, No. 2 (Spring 1994), 81-98.
    • (1986) Local Government in the German Federal System
    • Gunlicks, A.B.1
  • 4
    • 0346877202 scopus 로고    scopus 로고
    • Financing local governments in the federal system
    • ed. by J. Edward Benton and David R. Morgan New York: Greenwood Press
    • Very little has been written in English about German public finances. However, an excellent current overview and assessment can be found in Clifford Larsen, "States Federal, Financial, Sovereign and Social: A Critical Inquiry into an Alternative to American Financial Federalism," The American Journal of Comparative Law 47 (Summer 1999): 429-88; a briefer description is contained in Richard M. Bird, Federal Finance in Comparative Perspective, Canadian Tax Foundation, 1986. Several brief overviews can also be found in Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986) Chap 7; "Financing Local Governments in the Federal System," in Intergovernmental Relations and Public Policy, ed. by J. Edward Benton and David R. Morgan (New York: Greenwood Press, 1986): 77-92; and "German Federalism After Unification: The Legal/Constitutional Response," Publius: ne Journal of Federalism 24, No. 2 (Spring 1994), 81-98.
    • (1986) Intergovernmental Relations and Public Policy , pp. 77-92
  • 5
    • 0002878631 scopus 로고
    • German federalism after unification: The legal/constitutional response
    • Spring
    • Very little has been written in English about German public finances. However, an excellent current overview and assessment can be found in Clifford Larsen, "States Federal, Financial, Sovereign and Social: A Critical Inquiry into an Alternative to American Financial Federalism," The American Journal of Comparative Law 47 (Summer 1999): 429-88; a briefer description is contained in Richard M. Bird, Federal Finance in Comparative Perspective, Canadian Tax Foundation, 1986. Several brief overviews can also be found in Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986) Chap 7; "Financing Local Governments in the Federal System," in Intergovernmental Relations and Public Policy, ed. by J. Edward Benton and David R. Morgan (New York: Greenwood Press, 1986): 77-92; and "German Federalism After Unification: The Legal/Constitutional Response," Publius: ne Journal of Federalism 24, No. 2 (Spring 1994), 81-98.
    • (1994) Publius: Ne Journal of Federalism , vol.24 , Issue.2 , pp. 81-98
  • 7
    • 0001979806 scopus 로고    scopus 로고
    • Der finanzausgleich im deutschen föderalismus
    • 6 June
    • Bernd Huber, "Der Finanzausgleich im deutschen Föderalismus," Aus Politik und Zeitgeschichte B24/97 (6 June 1997), 23, speaks of four stages. Still others speak of three.
    • (1997) Aus Politik und Zeitgeschichte , vol.B24 , Issue.97 , pp. 23
    • Huber, B.1
  • 8
    • 0001972005 scopus 로고
    • Grundzüge des finanzrechts des grundgesetzes,̈
    • ed. Josef Isensee and Paul Kirchhof Hiedelberg: C.F. Müller Juristischer Verlag
    • Klaus Vogel, "Grundzüge des Finanzrechts des Grundgesetzes,̈ in Handbuch des Staatsrechts der Bundesrepublik Deutschland, Band IV, ed. Josef Isensee and Paul Kirchhof (Hiedelberg: C.F. Müller Juristischer Verlag, 1990), 19-20, 25-26.
    • (1990) Handbuch des Staatsrechts Der Bundesrepublik Deutschland, Band IV , pp. 19-20
    • Vogel, K.1
  • 9
    • 0003493672 scopus 로고    scopus 로고
    • Bonn: Bundeszentrale für politische Bildung
    • For a useful figure showing the distribution of taxes among the federal, Land, and local levels, see Heinz Laufer and Ursula Munch, Das föderative System der Bundesrepublik Deutschland (Bonn: Bundeszentrale für politische Bildung, 1997), 160.
    • (1997) Das Föderative System Der Bundesrepublik Deutschland , pp. 160
    • Laufer, H.1    Munch, U.2
  • 10
    • 0002262916 scopus 로고    scopus 로고
    • Ingo von Münch and Philip Kunig, ed., Munich: C. H. Beck'sche Verlagsbuchhandlung
    • Herbert Fischer-Menshausen, in Ingo von Münch and Philip Kunig, ed., Grundgesetz-Kommentar, Band 3, 3ded. (Munich: C. H. Beck'sche Verlagsbuchhandlung, 1996), 990-91.
    • (1996) Grundgesetz-kommentar, Band 3, 3ded. , pp. 990-991
    • Fischer-Menshausen, H.1
  • 12
    • 0002303799 scopus 로고    scopus 로고
    • Michael Inhester, Kommunaler Finanzausgleich im Rahmen der Steuerverfassung (Berlin: Duncker & Humblot, 1998), 97-99; Fischer-Menshausen, Grundgesetz-Kommenar, p. 963.
    • Grundgesetz-kommenar , pp. 963
    • Fischer-Menshausen1
  • 13
    • 0001973793 scopus 로고    scopus 로고
    • note
    • German cities, towns, and villages receive revenues from rural properties because they include within their municipal limits virtually the entire land area of the Federal Republic; that is, there is very little unincorporated territory. Legally, then, a German rural county is a territorial corporation (Gebietsverband) that contains the combined area of a number of smaller territorial corporations called cities, towns, and villages (Gemeinden). Larger cities, usually with populations in excess of 100,000, may form city-counties or county-free cities (Stadtkreise or kreisfreie Städte). In the United States, only Virginia has city-county separation on a statewide basis.
  • 15
    • 0002184432 scopus 로고    scopus 로고
    • Gemeindefinanzbericht 1998
    • In a long list of selected cities, the assessment rate varied from 600 percent to 375 percent for the urban property tax and 515 to 320 for the business profits tax. Harms Karrenberg and Engelbert Münstermann, "Gemeindefinanzbericht 1998," Der Städtetag 3 (1998), 159.
    • (1998) Der Städtetag , vol.3 , pp. 159
    • Karrenberg, H.1    Münstermann, E.2
  • 17
    • 0002115265 scopus 로고    scopus 로고
    • note
    • "Unsere Steuern von A-Z," Ausgabe 1997 (Bonn: Bundesministerium der Finanzen), Footnote 3, 44-45. For details, see Karrenberg and Münstermann, "Gemeindefinanzbericht 1998," 240.
  • 21
    • 0002307128 scopus 로고    scopus 로고
    • Interview with Professor Gisela Färber, German Postgraduate School of Administrative Sciences, 14 July 1999
    • Interview with Professor Gisela Färber, German Postgraduate School of Administrative Sciences, 14 July 1999.
  • 25
    • 0002115267 scopus 로고    scopus 로고
    • BVerfGE 72, 330 (386).
    • BVerfGE , vol.72 , Issue.386 , pp. 330
  • 26
    • 0002285277 scopus 로고    scopus 로고
    • For data from 1980 to 1994, see the tables in BMF, Finanzbericht 1998,145.
    • (1998) Finanzbericht , pp. 145
  • 28
    • 0002184434 scopus 로고
    • Equalization law
    • Fiscal Equalization Law, BGBl 1993, Teil I, 980-81.
    • (1993) BGBl , Issue.TEIL I , pp. 980-981
    • Fiscal1
  • 30
    • 0001974689 scopus 로고
    • The seven year itch? german unity from a fiscal viewpoint
    • Washington, D.C.: American Institute for Contemporary German Studies
    • Renzsch, "Budgetäre Anpassung," 51-52. Others have calculated a transfer of 6.6 percent of the west German GDP amounting to a total of 1.4 trillion DM by the end of 1997. See Ulrich Heilemann and Hermann Rappen, The Seven Year Itch? German Unity from a Fiscal Viewpoint, AICGS Research Report 6 (Washington, D.C.: American Institute for Contemporary German Studies, 1977), 2.
    • (1977) AICGS Research Report 6 , pp. 2
    • Heilemann, U.1    Rappen, H.2
  • 32
    • 4243717101 scopus 로고
    • Föderative problembewältigung: Zur einbeziehung der neuen länder in einen gesamtdeutschen finanzausgleich ab 1995
    • The struggle that led to the solidarity pact are described in detail in many German publications, e.g., Wolfgang Renzsh, "Föderative Problembewältigung: Zur Einbeziehung der neuen Länder in einen gesamtdeutschen Finanzausgleich ab 1995," Zeitschrift für Parlamentsfragen, Heft 1 (1994), 116-138. For a brief overview in English, see Gunlicks, "German Federalism after Unification," 84-88.
    • (1994) Zeitschrift für Parlamentsfragen, Heft , vol.1 , pp. 116-138
    • Renzsh, W.1
  • 33
    • 0001980724 scopus 로고    scopus 로고
    • The struggle that led to the solidarity pact are described in detail in many German publications, e.g., Wolfgang Renzsh, "Föderative Problembewältigung: Zur Einbeziehung der neuen Länder in einen gesamtdeutschen Finanzausgleich ab 1995," Zeitschrift für Parlamentsfragen, Heft 1 (1994), 116-138. For a brief overview in English, see Gunlicks, "German Federalism after Unification," 84-88.
    • German Federalism after Unification , pp. 84-88
    • Gunlicks1
  • 40
    • 0001972007 scopus 로고
    • Möglichkeiten zur stärkung der länderautonomie
    • Der Präsident des Niedersächsischen Landtages ed, Hannover
    • Klaus-Dirk Henke, "Möglichkeiten zur Stärkung der Länderautonomie," in Der Präsident des Niedersächsischen Landtages ed, Die Stärkung der Finanzautonomie im föderativen System der Bundesrepublik Deutschland (Hannover, 1995), 38-39. A very similar version of this chapter, with the same title, can be found in Staatswissenschaften und Staatspraxis 6 Heft 4 (1995), 643-57.
    • (1995) Die Stärkung Der Finanzautonomie Im Föderativen System Der Bundesrepublik Deutschland , pp. 38-39
    • Henke, K.-D.1
  • 41
    • 0002109581 scopus 로고
    • Klaus-Dirk Henke, "Möglichkeiten zur Stärkung der Länderautonomie," in Der Präsident des Niedersächsischen Landtages ed, Die Stärkung der Finanzautonomie im föderativen System der Bundesrepublik Deutschland (Hannover, 1995), 38-39. A very similar version of this chapter, with the same title, can be found in Staatswissenschaften und Staatspraxis 6 Heft 4 (1995), 643-57.
    • (1995) Staatswissenschaften und Staatspraxis 6 Heft , vol.4 , pp. 643-657
  • 44
    • 84924011133 scopus 로고    scopus 로고
    • Unfunded mandates reform act: 1996 and beyond
    • Spring
    • Paul L. Posner, "Unfunded Mandates Reform Act: 1996 and Beyond," Publius: The Journal of Federalism 27, No. 2 (Spring 1997), 53-71,
    • (1997) Publius: The Journal of Federalism , vol.27 , Issue.2 , pp. 53-71
    • Posner, P.L.1
  • 45
    • 0002183648 scopus 로고    scopus 로고
    • BVerfGE 72.398. For a detailed critical analysis of the perfectionism in fiscal equalization, see the report to the finance ministers of Baden-Württemberg and Bavaria by Hans-Wolfgang Arndt, Finanzausgleich und Verfassungsrecht, 12, 36-42.
    • Finanzausgleich und Verfassungsrecht , vol.12 , pp. 36-42
    • Arndt, H.-W.1
  • 46
    • 0001980728 scopus 로고    scopus 로고
    • This is a very common complaint in the literature. See, for example, ibid., 25-26; Rolf Peffekoven, "Reform des Länderfinanzausgleichs tut not," Wirtschaftsdienst, Heft II (1998), 81; a recent report by the "Reform Commission on the Social Market Economy" also makes this point: Frankfurter Allgemeine Zeitung, 17 August 1998, 10.
    • Finanzausgleich und Verfassungsrecht , pp. 25-26
  • 47
    • 0002946218 scopus 로고    scopus 로고
    • Reform des länderfinanzausgleichs tut not
    • This is a very common complaint in the literature. See, for example, ibid., 25-26; Rolf Peffekoven, "Reform des Länderfinanzausgleichs tut not," Wirtschaftsdienst, Heft II (1998), 81; a recent report by the "Reform Commission on the Social Market Economy" also makes this point: Frankfurter Allgemeine Zeitung, 17 August 1998, 10.
    • (1998) Wirtschaftsdienst, Heft , vol.2 , pp. 81
    • Peffekoven, R.1
  • 48
    • 0004156153 scopus 로고    scopus 로고
    • 17 August
    • This is a very common complaint in the literature. See, for example, ibid., 25-26; Rolf Peffekoven, "Reform des Länderfinanzausgleichs tut not," Wirtschaftsdienst, Heft II (1998), 81; a recent report by the "Reform Commission on the Social Market Economy" also makes this point: Frankfurter Allgemeine Zeitung, 17 August 1998, 10.
    • (1998) Frankfurter Allgemeine Zeitung , pp. 10
  • 49
    • 0001972009 scopus 로고    scopus 로고
    • 24 October
    • While the constitutional complaint was not brought officially before nie Federal Constitutional Court until the last week of July 1998, these two Länder made public their intention to sue in October 1997. See German Information Center, Deutschland Nachrichten (24 October 1997), 2.
    • (1997) Deutschland Nachrichten , pp. 2
  • 51
    • 11544331155 scopus 로고    scopus 로고
    • Länderfinanzausgleich: Grenzen der solidarität
    • The Bavarian Finance Minister has complained that the majority of Länder rejected the Bavarian and Baden-Württemberg proposals for reform in the January 1998 conference of financeministers. See Erwin Huber, "Länderfinanzausgleich: Grenzen der Solidarität," Wirtschaftsdienst, Heft 2 (1998), 73.
    • (1998) Wirtschaftsdienst, Heft , vol.2 , pp. 73
    • Huber, E.1
  • 55
    • 0002104654 scopus 로고    scopus 로고
    • Im gewirr der kompetenzen
    • 31 October
    • Some experts are not persuaded by these rankings, because they do not reflect accurately enough the real financial situation of the Länder. Bremen, for example, receives large transfers of funds for a variety of "special needs" that Hesse does not have. See Stefan Homburg, "Im Gewirr der Kompetenzen," Frankfurter Allgemeine Zeitung, 31 October 1998, 15.
    • (1998) Frankfurter Allgemeine Zeitung , pp. 15
    • Homburg, S.1
  • 56
    • 0001972011 scopus 로고    scopus 로고
    • Es geht um aufholchancen! zehn thesen zum bundesstaatlichen finanzausgleich
    • Hartmut Perschau, "Es geht um Aufholchancen! Zehn Thesen zum bundesstaatlichen Finanzausgleich," Wirtschaftsdient, Heft 2 (1998), pp. 74-75. See also Rolf Peffekoven, "Reform des Länderfinanzausgleichs tut not," Wirtschaftsdienst, Heft 2 (1998), 82-83.
    • (1998) Wirtschaftsdient, Heft , vol.2 , pp. 74-75
    • Perschau, H.1
  • 57
    • 0002946218 scopus 로고    scopus 로고
    • Reform des länderfinanzausgleichs tut not
    • Hartmut Perschau, "Es geht um Aufholchancen! Zehn Thesen zum bundesstaatlichen Finanzausgleich," Wirtschaftsdient, Heft 2 (1998), pp. 74-75. See also Rolf Peffekoven, "Reform des Länderfinanzausgleichs tut not," Wirtschaftsdienst, Heft 2 (1998), 82-83.
    • (1998) Wirtschaftsdienst, Heft , vol.2 , pp. 82-83
    • Peffekoven, R.1
  • 59
    • 0002282150 scopus 로고    scopus 로고
    • Finanzverfassung
    • forthcoming (42 in manuscript)
    • Gisela Färber,"Finanzverfassung,"in 50 Jahre Bundesrat, forthcoming (42 in manuscript).
    • 50 Jahre Bundesrat
    • Färber, G.1
  • 62
    • 0004156153 scopus 로고    scopus 로고
    • 11 August
    • Ibid, 11 August 1998, 13; see also the arguments by Hartmut Perschau that the current system of Länder transfers is not nearly so bad as many critics suggest. "Es geht um Aufholchancen," 73-76.
    • (1998) Frankfurter Allgemeine Zeitung , pp. 13
  • 63
    • 0002262925 scopus 로고    scopus 로고
    • Ibid, 11 August 1998, 13; see also the arguments by Hartmut Perschau that the current system of Länder transfers is not nearly so bad as many critics suggest. "Es geht um Aufholchancen," 73-76.
    • Es Geht Um Aufholchancen , pp. 73-76
    • Perschau, H.1
  • 66
    • 0001980738 scopus 로고    scopus 로고
    • Expertengespräch, Ed. Finanzministerium Baden-Württemberg and Bayerisches Staatsministerium der Finanzen
    • A discussion among public finance experts concerning the initiative of Bavaria and Baden-Württemberg was published in July 1998 under the title Die Reform des Finanzausgleichs -Föderale, ökonomische und verfassungsrechtliche Aspekte, Expertengespräch, Ed. Finanzministerium Baden-Württemberg and Bayerisches Staatsministerium der Finanzen.
    • (1998) Die Reform des Finanzausgleichs -föderale, Ökonomische und Verfassungsrechtliche Aspekte
    • Bavaria1    Baden-Württemberg2
  • 67
    • 0347784404 scopus 로고    scopus 로고
    • 28 June
    • A similar proposal was made by the chairman of the finance committee of the parliament of Baden-Württemberg, Professor Dieter Puchta. See Frankfurter Allgemeine Zeitung, 28 June 1997; see also Homburg, "Im Gewirr," 15.
    • (1997) Frankfurter Allgemeine Zeitung
  • 68
    • 0002285291 scopus 로고    scopus 로고
    • A similar proposal was made by the chairman of the finance committee of the parliament of Baden-Württemberg, Professor Dieter Puchta. See Frankfurter Allgemeine Zeitung, 28 June 1997; see also Homburg, "Im Gewirr," 15.
    • Im Gewirr , pp. 15
  • 69
    • 0004133888 scopus 로고    scopus 로고
    • 5 August
    • Ibid., 5 August 1998,1-2. These proposals are rather similar to the recommendations and comments made by the OECD in a report issued in August 1998. See ibid., 7 August 1998, 13.
    • (1998) Im Gewirr , pp. 1-2
  • 70
    • 0004133888 scopus 로고    scopus 로고
    • 7 August
    • Ibid., 5 August 1998,1-2. These proposals are rather similar to the recommendations and comments made by the OECD in a report issued in August 1998. See ibid., 7 August 1998, 13.
    • (1998) Im Gewirr , pp. 13
  • 71
    • 0002285291 scopus 로고    scopus 로고
    • Some experts, however, argue that the income tax revenue is just as stable as the VAT revenues. See Homburg, "Im Gewirr," 15.
    • Im Gewirr , pp. 15
    • Homburg1
  • 72
    • 0004133888 scopus 로고    scopus 로고
    • 11 August
    • Ibid., 11 August 1998, 13.
    • (1998) Im Gewirr , pp. 13
  • 73
    • 0002122985 scopus 로고
    • Finanzverfassungsreform und steuergesetzgebungshoheit der länder
    • April
    • See, for example, the five proposals suggested by Reinhard Hendler, "Finanzverfassungsreform und Steuergesetzgebungshoheit der Länder," Die öffentliche Verwaltung, Heft 7 (April 1993), 292-299.
    • (1993) Die Öffentliche Verwaltung, Heft , vol.7 , pp. 292-299
    • Hendler, R.1
  • 74
    • 0002133481 scopus 로고    scopus 로고
    • Henke, "Möglichkeiten," 40 and p. 646, respectively; Wolfgang Renzsch, "Finanzausgleich und die Zukunft des Föderalismus," unpublished manuscript, October 1998.
    • Möglichkeiten , vol.40 , pp. 646
    • Henke1
  • 82
  • 84
    • 0004349147 scopus 로고    scopus 로고
    • See the data cited in Franz Gress, "Similarities and Differences in the Development of American and German Federalism: Theory and Practice" (Paper presented at the American Institute for Contemporary German Studies, Washington, D.C., 1997), 7 and Larsen, "States Federal," 461.
    • States Federal , pp. 461
    • Larsen1
  • 86
    • 0001976401 scopus 로고    scopus 로고
    • Föderaler leistungswettbewerb auf getrennte rechnung
    • 22 August
    • "Föderaler Leistungswettbewerb auf getrennte Rechnung," Frankfurter Allgemeine Zeitung, 22 August 1998, 14.
    • (1998) Frankfurter Allgemeine Zeitung , pp. 14
  • 87
    • 0002115275 scopus 로고    scopus 로고
    • Der spd-nahe managerkreis fordert eine reform des föderalsystems
    • 31 October
    • Der SPD-nahe Managerkreis fordert eine Reform des Föderalsystems," Frankfurter Allgemeine Zeitung 31 October 1998, 13.
    • (1998) Frankfurter Allgemeine Zeitung , pp. 13
  • 88
    • 0002245993 scopus 로고    scopus 로고
    • 25 December
    • Das Parlament, 25 December 1998, 1; some public finance experts have already made their comprehensive reform proposals. See, for example, Färber, "Finanzverfassung," 44-49 in manuscript.
    • (1998) Das Parlament , pp. 1
  • 89
    • 0001977258 scopus 로고    scopus 로고
    • in manuscript
    • Das Parlament, 25 December 1998, 1; some public finance experts have already made their comprehensive reform proposals. See, for example, Färber, "Finanzverfassung," 44-49 in manuscript.
    • Finanzverfassung , pp. 44-49
    • Färber1
  • 90
    • 0002282154 scopus 로고    scopus 로고
    • 12 November 1999, 1 and 13 November
    • Frankfurter Allgemeine Zeitung, 12 November 1999, 1 and 13 November 1999,1; Die Zeit, 18 November 1999, 25; and Das Parlament, 26 November 1999, 9.
    • (1999) Frankfurter Allgemeine Zeitung , pp. 1
  • 91
    • 0002115277 scopus 로고    scopus 로고
    • 18 November
    • Frankfurter Allgemeine Zeitung, 12 November 1999, 1 and 13 November 1999,1; Die Zeit, 18 November 1999, 25; and Das Parlament, 26 November 1999, 9.
    • (1999) Die Zeit , pp. 25
  • 92
    • 0001975487 scopus 로고    scopus 로고
    • 26 November
    • Frankfurter Allgemeine Zeitung, 12 November 1999, 1 and 13 November 1999,1; Die Zeit, 18 November 1999, 25; and Das Parlament, 26 November 1999, 9.
    • (1999) Das Parlament , pp. 9
  • 94
    • 80054452832 scopus 로고    scopus 로고
    • For example, see Fischer-Menshausen, Grundgesetz-Kommentar, 883; Henke, "Möglichkeiten," 651.
    • Grundgesetz-kommentar , pp. 883
  • 95
    • 0004344192 scopus 로고    scopus 로고
    • For example, see Fischer-Menshausen, Grundgesetz-Kommentar, 883; Henke, "Möglichkeiten," 651.
    • Möglichkeiten , pp. 651
    • Henke1
  • 96
    • 4243667370 scopus 로고    scopus 로고
    • Deutscher föderalismus jenseits 2000: Reformiert oder deformiert?
    • Februar 7
    • For a strong argument for various reforms of German federalism, with territorial reform serving as "the key for the protection of German federalism against deformation," see Uwe Leonardy, "Deutscher Föderalismus jenseits 2000: Reformiert oder deformiert?" Zeitschrift für Parlamentsfragen 30, Heft 1 (Februar 7 1999), 162.
    • (1999) Zeitschrift für Parlamentsfragen 30, Heft , vol.1 , pp. 162
    • Leonardy, U.1
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    • Länder-neugliederung: Eine staatspolitische notwendigkeit
    • Hartmut Klatt, "Länder-Neugliederung: Eine staatspolitische Notwendigkeit," Zeitschrift für Beamtenrecht, Heft 5 (1997), 149.
    • (1997) Zeitschrift für Beamtenrecht, Heft , vol.5 , pp. 149
    • Klatt, H.1
  • 98
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    • North-Rhine Westphalia, and Hesse were created after 1945 by the British and Americans, by consolidating several older territories, and Baden-Württemberg was created by the Germans in the early 1950s by consolidating three former territories
    • Lower Saxony, North-Rhine Westphalia, and Hesse were created after 1945 by the British and Americans, by consolidating several older territories, and Baden-Württemberg was created by the Germans in the early 1950s by consolidating three former territories.
    • Saxony, L.1
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    • Durham: Duke University Press, Chap 4
    • For descriptions and analyses in English of the local government territorial reforms in the western Länder, see Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986), Chap 4; "The Reorganization of Local Governments in the Federal Republic of Germany," in Local Government Reform and Reorganization: An International Perspective, ed. Arthur B. Gunlicks (Port Washington: Kennikat Press, 1981), Chap. 10; and "Restructuring Service Delivery Systems in West Germany," in Comparing Urban Service Delivery Systems, ed. Vincent Ostrom and Frances Bish (Beverly Hills: Sage Publications, 1977), 173-79.
    • (1986) Local Government in the German Federal System
    • Gunlicks, A.B.1
  • 100
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    • ed. Arthur B. Gunlicks Port Washington: Kennikat Press, Chap. 10
    • For descriptions and analyses in English of the local government territorial reforms in the western Länder, see Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986), Chap 4; "The Reorganization of Local Governments in the Federal Republic of Germany," in Local Government Reform and Reorganization: An International Perspective, ed. Arthur B. Gunlicks (Port Washington: Kennikat Press, 1981), Chap. 10; and "Restructuring Service Delivery Systems in West Germany," in Comparing Urban Service Delivery Systems, ed. Vincent Ostrom and Frances Bish (Beverly Hills: Sage Publications, 1977), 173-79.
    • (1981) Local Government Reform and Reorganization: An International Perspective
  • 101
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    • Restructuring service delivery systems in west germany
    • ed. Vincent Ostrom and Frances Bish Beverly Hills: Sage Publications
    • For descriptions and analyses in English of the local government territorial reforms in the western Länder, see Arthur B. Gunlicks, Local Government in the German Federal System (Durham: Duke University Press, 1986), Chap 4; "The Reorganization of Local Governments in the Federal Republic of Germany," in Local Government Reform and Reorganization: An International Perspective, ed. Arthur B. Gunlicks (Port Washington: Kennikat Press, 1981), Chap. 10; and "Restructuring Service Delivery Systems in West Germany," in Comparing Urban Service Delivery Systems, ed. Vincent Ostrom and Frances Bish (Beverly Hills: Sage Publications, 1977), 173-79.
    • (1977) Comparing Urban Service Delivery Systems , pp. 173-179
  • 103
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    • For a recent comprehensive review of the literature, developments, and need for Länder consolidation, see Klatt, "Länder-Neugliederung," 137-49.
    • Länder-neugliederung , pp. 137-149
    • Klatt1
  • 105
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    • Finanzverfassung
    • forthcoming
    • A strong critique of Land boundary reform based on financial considerations can be found in Gesela Färber, "Finanzverfassung," in 50 Jahre Bundesrat, forthcoming.
    • 50 Jahre Bundesrat
    • Färber, G.1
  • 106
    • 0004351049 scopus 로고    scopus 로고
    • Klatt points out that feelings of identity have much to do with the times. Thus, the artificial Länder created by the Allies after 1945 seem to have become a source of identity for most of their citizens. Klatt, "Länder-Neugliederung," 149. Hans-Wolfgang Arndt, on the other hand, suggests that a strong identity of people with the Länder never developed after the War and that the small Länder have no right to exist indefinitely at the expense of the others. See "Finanzverfassungsrechtlicher Reformbedarf - vom unitarischen Föderalismus zum Wettbewertbsföderalismus," Wirtschaftsdient, Heft 2 (1998), 77, 80.
    • Länder-neugliederung , pp. 149
    • Klatt1
  • 107
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    • Finanzverfassungsrechtlicher reformbedarf - Vom unitarischen föderalismus zum wettbewertbsföderalismus
    • Klatt points out that feelings of identity have much to do with the times. Thus, the artificial Länder created by the Allies after 1945 seem to have become a source of identity for most of their citizens. Klatt, "Länder-Neugliederung," 149. Hans-Wolfgang Arndt, on the other hand, suggests that a strong identity of people with the Länder never developed after the War and that the small Länder have no right to exist indefinitely at the expense of the others. See "Finanzverfassungsrechtlicher Reformbedarf - vom unitarischen Föderalismus zum Wettbewertbsföderalismus," Wirtschaftsdient, Heft 2 (1998), 77, 80.
    • (1998) Wirtschaftsdient, Heft , vol.2 , pp. 77
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    • Die finanzverfassung im wiedervereinigten deutschland
    • ed. Jörn Ipsen et al. Cologne: Carl Heymanns Verlag
    • See, for example, Peter Badura,"Die Finanzverfassung im wiedervereinigten Deutschland," in Verfassungsrecht im Wandel, ed. Jörn Ipsen et al. (Cologne: Carl Heymanns Verlag, 1995), 20.
    • (1995) Verfassungsrecht Im Wandel , pp. 20
    • Badura, P.1


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