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Kreisfreie Stadt Köln, Alemania
El siguiente artículo proporciona una descripción histórica sobre la igualación entre los estados en Alemania, porque la igualación horizontal pura en Alemania ya se introdujo en 1950. Además de ilustrar el sistema de distribución de impuestos entre los tres niveles de gobierno, la parte principal de este artículo trata sobre la igualación entre los 16 estados federales. Además, en junio de 2017 se estipuló un nuevo sistema de relaciones fiscales intergubernamentales. Se implementará a partir de 2020, y cambiará considerablemente la estructura federal de Alemania. Sobre la base de estas descripciones de Alemania, se hacen sugerencias de cómo España puede evitar las trampas en el área del federalismo fiscal y qué lecciones pueden aprender de las experiencias negativas en Alenania.
Germany’s fiscal federalism has undergone a process of perpetual reform. On the one hand, some tax revenues such as the national corporate income tax generated a lower volume of fiscal resources because of changes in the system, or fluctuated extremely like the local trade tax due to economic effects. On the other hand, the judgement by the Constitutional Court has necessitated a renewal of Germany’s equalisation system. Besides illustrating the tax sharing system between the three tiers of government, the main part of this paper deals with the equalisation among the 16 federal states. Moreover, in June 2017 a new system of intergovernmental fiscal relations was stipulated. It is to be implemented from 2020 onwards, and it will change the federal structure of Germany considerably. The legislative package alone comprises 13 constitutional amendments, which the Bundestag and Bundesrat must each adopt by a two-thirds majority. In addition, there are a number of other legislative changes that redefine the cooperation between the central government and the federal states on financial matters. Based on these descriptions of Germany, suggestions are made as to how Spain can avoid pitfalls in the area of fiscal federalism and what lessons they can learn from negative experiences in Germany. Overall Germany has a sound fiscal federalism with minor political mildew.
