Was bringt eine geänderte Ertragskompetenz bei der Einkommensteuer? — eine Replik

Future fiscal equalisation in Germany requires not only a new equalisation formula but also a fairer, more equal, broader and more transparent tax base for states and local governments. If necessary, changes to the Federal Constitution should be undertaken to achieve a more equal vertical assignment of tax powers. The actual reform discussion should not be a confrontation between rich and poor states but should lead to a financial constitution by 2020 which can be unanimously approved by all of the German states. </AbstractSection> Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014