Skip to main content

Finanzpolitik

  • Chapter
  • First Online:
Politik und Wirtschaft

Zusammenfassung

Dieser Beitrag liefert einen Überblick über die politik- und wirtschaftswissenschaftliche Forschung zur Erklärung staatlichen finanzpolitischen Handelns. Dabei wird gezeigt, dass die durch den politischen Prozess erzeugten finanzpolitischen Entscheidungen sich häufig von jenen Maßnahmen unterscheiden, welche eine rein an Effizienzkriterien ausgelegte ökonomische Analyse empfehlen würde. Die Untersuchung der politik-ökonomischen Determinanten der Finanzpolitik erlaubt ein besseres Verständnis staatlichen Handelns und ermöglicht die Formulierung wissenschaftlich fundierter Reformvorschläge. Einige davon werden am Ende des Beitrags diskutiert.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 69.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD 69.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Literatur

  • Abel, Andrew B., N. Gregory Mankiw, Lawrence H. Summers, und Richard J. Zeckhauser. 1989. Assessing dynamic efficiency: Theory and evidence. Review of Economic Studies 56(1): 1–20.

    Article  Google Scholar 

  • Acocella, Nicola. 1998. The foundations of economic policy: Values and techniques. Cambridge: Cambridge University Press.

    Google Scholar 

  • Alesina, Alberto, und Roberto Perotti. 1996. Budget deficits and budget institutions. NBER working paper, no. 5556. Cambridge, MA: National Bureau of Economic Research.

    Book  Google Scholar 

  • Alesina, Alberto, Nouriel Roubini, und Gerald Cohen. 1997. Political cycles and the macroeconomy. Cambridge: MIT Press.

    Google Scholar 

  • Alesina, Alberto, Ricardo Hausmann, Rudolf Hommes, und Eernesto Stein. 1999. Budget institutions and fiscal performance in Latin America. Journal of Development Economics 59(2): 253–273.

    Article  Google Scholar 

  • Allan, James P., und Lyle Scruggs. 2004. Political partisanship and welfare state reform in advanced industrial societies. American Journal of Political Science 48(3): 496–512.

    Article  Google Scholar 

  • Alt, James E., und David D. Lassen. 2006. Transparency, political polarization, and political budget cycles in OECD countries. American Journal of Political Science 50(3): 530–550.

    Article  Google Scholar 

  • Andrikopoulos, Andreas, Ioannis Loizides, und Kyprianos Prodromidis. 2004. Fiscal policy and political business cycles in the EU. European Journal of Political Economy 20:125–152.

    Article  Google Scholar 

  • Arrow, Kenneth. 1951. Social choice and individual values. New Haven: Yale University Press.

    Google Scholar 

  • Atkinson, Anthony B., und Joseph E. Stiglitz. 1976. The design of tax structure: Direct versus indirect taxation. Journal of Public Economics 6(1): 55–75.

    Article  Google Scholar 

  • Austen-Smith, David. 2000. Redistributing income under proportional representation. Journal of Political Economy 108(6): 1235–1269.

    Article  Google Scholar 

  • Ballard, Charles L., und Don Fullerton. 1992. Distortionary taxes and the provision of public goods. Journal of Economic Perspectives 6(3): 117–131.

    Article  Google Scholar 

  • Barro, Robert J. 1974. Are government bonds net wealth? Journal of Political Economy 82(6): 1095–1117.

    Article  Google Scholar 

  • Barro, Robert J. 1979. On the determination of the public debt. Journal of Political Economy 87(5): 940–971.

    Article  Google Scholar 

  • Barro, Robert J. 1989. The Ricardian approach to budget deficits. Journal of Economic Perspectives 3(2): 37–54.

    Article  Google Scholar 

  • Baumol, William J., und David F. Bradford. 1970. Optimal departures from marginal cost pricing. American Economic Review 60(3): 265–283.

    Google Scholar 

  • Bawn, Kathleen. 1999. Money and majorities in the Federal Republic of Germany: Evidence for a veto players model of government spending. American Journal of Political Science 43(3): 707–736.

    Article  Google Scholar 

  • Bergson, Abram. 1938. A reformulation of certain aspects of welfare economics. Quarterly Journal of Economics 52(7): 314–344.

    Google Scholar 

  • Black, Duncan. 1958. The theory of committees and elections. Cambridge: Cambridge University Press.

    Google Scholar 

  • Blume, Lorenz, Jens Müller, Stefan Voigt, und Carsten Wolf. 2009. The economic effects of constitutions: Replicating – And extending – Persson and Tabellini. Public Choice 139:197–225.

    Article  Google Scholar 

  • Bohn, Henning, und Robert P. Inman. 1996. Balanced-budget rules and public deficits: Evidence from the U.S. States. Carnegie-Rochester Conference Series on Public Policy 45:13–76.

    Article  Google Scholar 

  • Brender, Adi, und Allan Drazen. 2005. Political budget cycles in new versus established democracies. Journal of Monetary Economics 52(7): 1271–1295.

    Article  Google Scholar 

  • Brennan, Geoffrey, und James M. Buchanan. 1980. The power to tax. Analytical foundations of a fiscal constitution. Cambridge: Cambridge University Press.

    Google Scholar 

  • Browning, Edgar K. 1976. The marginal cost of public funds. Journal of Political Economy 84:283–298.

    Article  Google Scholar 

  • Buchanan, James M. 1990. The domain of constitutional economics. Constitutional Political Economy 1(1): 1–18.

    Article  Google Scholar 

  • Buchanan, James M., und Gordon Tullock. 1962. The calculus of consent. Logical foundations of constitutional democracy. Ann Arbor: University of Michigan Press.

    Book  Google Scholar 

  • Buchanan, James M., und Richard E. Wagner. 1977. Democracy in deficit. The political legacy of Lord Keynes. New York: Academic.

    Google Scholar 

  • Cameron, David R. 1978. The expansion of the public economy: A comparative analysis. American Political Science Review 72(4): 1243–1261.

    Article  Google Scholar 

  • Carlsen, Fredrik. 1997. Counterfiscal policies and partisan politics: Evidence from industrialized countries. Applied Economics 29:145–151.

    Article  Google Scholar 

  • Clarke, Edward H. 1971. Multipart pricing of public goods. Public Choice 11(1): 17–33.

    Article  Google Scholar 

  • Corlett, W. J., und D. C. Hague. 1953. Complementarity and the excess burden of taxation. Review of Economic Studies 21(1): 21–30.

    Article  Google Scholar 

  • Corsetti, Giancarlo, und Gernot J. Müller. 2015. Fiscal Multipliers: Lessons from the Great Recession for Small Open Economies. Research Report, Stockholm: Swedish Fiscal Policy Council.

    Google Scholar 

  • Cusack, Thomas R. 1999. Partisan politics and fiscal policy. Comparative Political Studies 32(4): 464–486.

    Article  Google Scholar 

  • Dahlby, Bev. 2008. The marginal cost of public funds: Theory and applications. Cambridge, MA: MIT Press.

    Book  Google Scholar 

  • De Haan, Jakob, und Sturm Jan-Egbert. 1994. Political and institutional determinants of fiscal policy in the European community. Public Choice 80:157–172.

    Article  Google Scholar 

  • De Haan, Jakob, und Sturm Jan-Egbert. 1997. Political and economic determinants of OECD budget deficits and government expenditure: A reinvestigation. European Journal of Political Economy 13:739–750.

    Article  Google Scholar 

  • Diamond, Peter A. 1965. National debt in a neoclassical growth model. American Economic Review 55(5): 1126–1150.

    Google Scholar 

  • Diamond, Peter A. 1975. A many person Ramsey tax rule. Journal of Public Economics 4(4): 335–342.

    Article  Google Scholar 

  • Diamond, Peter A., und James Mirrlees. 1971. Optimal taxation and public production I/II. American Economic Review 61(1): 8–27 und 61(3): 261–278.

    Google Scholar 

  • Downs, Anthony. 1957. An economic theory of democracy. New York: Harper and Row.

    Google Scholar 

  • Downs, Anthony. 1960. Why the government budget is too small in a democracy. World Politics 12(4): 541–563.

    Article  Google Scholar 

  • Edgeworth, Francis Y. 1897. The pure theory of taxation. Economic Journal 7:46–70.

    Article  Google Scholar 

  • Feld, Lars P., und Gebhard Kirchgässner. 2001. Does direct democracy reduce public debt? Evidence from Swiss municipalities. Public Choice 109:347–370.

    Article  Google Scholar 

  • Feld, Lars P., und Gebhard Kirchgässner. 2008. On the effectiveness of debt brakes: The Swiss experience. In Sustainability of public debt, Hrsg. Reinhard Neck und Jan-Egbert Sturm. Cambridge: MIT Press.

    Google Scholar 

  • Feld, Lars P., und John G. Matsusaka. 2001. Budget referendums and government spending: Evidence from Swiss cantons. Journal of Public Economics 87:2703–2724.

    Article  Google Scholar 

  • Feld, Lars P., Christoph Schaltegger, und Jan Schnellenbach. 2008. On government centralization and fiscal referendums. European Economic Review 52(4): 611–645.

    Article  Google Scholar 

  • Frey, Bruno S. 2008. Happiness. A revolution in economics. Cambridge, MA: MIT Press.

    Book  Google Scholar 

  • Frey, Bruno S., und Alois Stutzer. 2011. The use of happiness research for public policy. Social Choice and Welfare 38(4): 659–674.

    Article  Google Scholar 

  • Friedman, Milton. 1968. The role of monetary policy. American Economic Review 58(1): 1–17.

    Google Scholar 

  • Funk, Patricia, und Christina Gathmann. 2011. Does direct democracy reduce the size of government? New evidence from historical data 1890–2000. Economic Journal 121(557): 1252–1280.

    Article  Google Scholar 

  • Funk, Patricia, und Christina Gathmann. 2013. Voter preferences, direct democracy, and government spending. European Journal of Political Economy 32:300–319.

    Article  Google Scholar 

  • Gahvari, Firouz. 2006. On the marginal cost of public funds and the optimal provision of public goods. Journal of Public Economics 90(6–7): 1251–1262.

    Article  Google Scholar 

  • Groves, Theodore, und Martin Loeb. 1975. Incentives and public inputs. Journal of Public Economics 4:211–226.

    Article  Google Scholar 

  • Ha, Eunyoung. 2008. Globalization, veto players, and welfare spending. Comparative Political Studies 41(6): 783–813.

    Article  Google Scholar 

  • De Haan, Jakob, Jan-Egbert Sturm, und Geert Beekhuis. 1999. The weak government thesis: Some new evidence. Public Choice 101:163–176.

    Article  Google Scholar 

  • Hallerberg, Mark, und Scott Basinger. 1998. Internationalization and changes in tax policy in OECD countries – The importance of domestic veto players. Comparative Political Studies 31(3): 321–352.

    Article  Google Scholar 

  • Hallerberg, Mark, und Jürgen von Hagen. 1997. Electoral institutions, cabinet negotiations, and budget deficits in the European Union. NBER working paper, no. 6341. Cambridge, MA: National Bureau of Economic Research.

    Book  Google Scholar 

  • Hallerberg, Mark, Rolf Strauch, und Jürgen von Hagen. 2007. The design of fiscal rules and forms of governance in European Union countries. European Journal of Political Economy 23(2): 338–359.

    Article  Google Scholar 

  • Hands, D. Wade. 2014. Paul Samuelson and revealed preference theory. History of Political Economy 46(1): 85–116.

    Article  Google Scholar 

  • Hibbs, Douglas A. 1977. Political parties and macroeconomic policy. American Political Science Review 71(4): 1467–1487.

    Article  Google Scholar 

  • Hicks, Alexander, und Duane Swank. 1992. Politics, institutions, and welfare spending in industrialized democracies, 1960–82. American Political Science Review 86:658–674.

    Article  Google Scholar 

  • Hindriks, Jean, und Gareth D. Myles. 2013. Intermediate public economics, 2. Aufl. Cambridge, MA: MIT Press.

    Google Scholar 

  • Hirschauer, Norbert, Mira Lehberger, und Oliver Musshoff. 2015. Happiness and utility in economic thought – Or: What can we learn from happiness research for public policy analysis and public policy making? Social Indicators Research 121:647–674.

    Article  Google Scholar 

  • Homburg, Stefan. 2014. Overaccumulation, public debt, and the importance of land. German Economic Review 15(4): 411–435.

    Google Scholar 

  • Ilzetzki, Ethan, Enrique G. Mendoza, und Carlos A. Végh. 2013. How big (small?) are fiscal multipliers? Journal of Monetary Economics 60(2): 239–254.

    Article  Google Scholar 

  • Kaplow, Louis. 1996. The optimal supply of public goods and the distortionary cost of taxation. National Tax Journal 49(4): 513–533.

    Google Scholar 

  • Kaplow, Louis. 2006. On the undesirability of commodity taxation even when income taxation is not optimal. Journal of Public Economics 90(6–7): 1235–1250.

    Article  Google Scholar 

  • König, Thomas, und Vera E. Troeger. 2005. Budgetary politics and veto players. Swiss Political Science Review 11(4): 47–75.

    Article  Google Scholar 

  • Krogstrup, Signe, und Sébastien Wälti. 2008. Do fiscal rules cause budgetary outcomes? Public Choice 136(1–2): 123–138.

    Article  Google Scholar 

  • Kydland, Finn E., und Edward C. Prescott. 1977. Rules rather than discretion: The inconsistency of optimal plans. Journal of Political Economy 85(3): 473–492.

    Article  Google Scholar 

  • Lindahl, Erik. 1919. Die Gerechtigkeit der Besteuerung. Lund: Gleerupska Universitetsbokhandeln.

    Google Scholar 

  • Lindqvist, Erik, und Robert Östling. 2010. Political polarization and the size of government. American Political Science Review 103(4): 543–565.

    Article  Google Scholar 

  • Milesi-Feretti, Gian M., und Enrico Spoalore. 1994. How cynical can an incumbent be? Strategic policy in a model of government spending. Journal of Public Economics 55:121–140.

    Article  Google Scholar 

  • Mink, Mark, und Jakob de Haan. 2006. Are there political budget cycles in the Euro area. European Union Politics 7(2): 191–211.

    Article  Google Scholar 

  • Mirrlees, James. 1971. An exploration in the theory of optimal income taxation. Review of Economic Studies 38(2): 175–208.

    Article  Google Scholar 

  • Mueller, Dennis C. 2003. Public choice III. Cambridge: Cambridge University Press.

    Book  Google Scholar 

  • Ng, Yew-Kwang. 1997. A case for happiness, cardinalism and interpersonal comparability. Economic Journal 107:1848–1858.

    Article  Google Scholar 

  • Nordhaus, William D. 1975. The political business cycle. Review of Economic Studies 42(2): 169–190.

    Article  Google Scholar 

  • Persson, Torsten, und Lars E. O. Svensson. 1989. Why a stubborn conservative would run a deficit: Policy with time-inconsistent preferences. Quarterly Journal of Economics 104(2): 325–345.

    Article  Google Scholar 

  • Persson, Torsten, und Guido Tabellini. 1999. The size and scope of government: Comparative politics with rational politicians. European Economic Review 43(4–6): 699–735.

    Article  Google Scholar 

  • Persson, Torsten, und Guido Tabellini. 2000. Political economics. Explaining economic policy. Cambridge: The MIT Press.

    Google Scholar 

  • Persson, Torsten, und Guido Tabellini. 2003. The economic effects of constitutions. Cambridge: The MIT Press.

    Google Scholar 

  • Pettersson-Lidbom, Per. 2001. An empirical investigation of the strategic use of debt. Journal of Political Economy 109(3): 570–583.

    Article  Google Scholar 

  • Potrafke, Niklas. 2009. Did globalization restrict partisan politics? An empirical evaluation of social expenditures in a panel of OECD countries. Public Choice 140(1): 105–124.

    Article  Google Scholar 

  • Ramsey, Frank P. 1927. A contribution to the theory of taxation. Economic Journal 37:47–61.

    Article  Google Scholar 

  • Rogoff, Kenneth. 1990. Equilibrium political budget cycles. American Economic Review 80(1): 21–36.

    Google Scholar 

  • Rogoff, Kenneth, und Anne Sibert. 1988. Elections and macroeconomic policy cycles. Review of Economic Studies 55(1): 1–16.

    Article  Google Scholar 

  • Roubini, Nouriel, und Jeffey Sachs. 1989. Political and economic determinants of budget deficits in the industrial democracies. European Economic Review 33(2): 903–933.

    Article  Google Scholar 

  • Saez, Emmanuel. 2002. Optimal income transfer programs: Intensive versus extensive labor supply responses. Quarterly Journal of Economics 117(3): 1039–1073.

    Article  Google Scholar 

  • Samuelson, Paul A. 1947. The foundations of economic analysis. Cambridge, MA: Harvard University Press.

    Google Scholar 

  • Samuelson, Paul A. 1954. The pure theory of public expenditure. Review of Economics and Statistics 36(4): 387–389.

    Article  Google Scholar 

  • Sandmo, Agnar. 1998. Redistribution and the marginal cost of public funds. Journal of Public Economics 70(3): 365–383.

    Article  Google Scholar 

  • Schnellenbach, Jan, und Christian Schubert. 2015. Behavioral political economy. European Journal of Political Economy 40:395–417.

    Article  Google Scholar 

  • Shi, Min, und Jakob Svensson. 2006. Political budget cycles: Do they differ across countries and why? Journal of Public Economics 90:1367–1389.

    Article  Google Scholar 

  • Streb, Jorge M., Daniel Lema, und Gustavo Torrens. 2009. Checks and balances on political budget cycles: Cross-country evidence. Kyklos 62(3): 426–447.

    Article  Google Scholar 

  • Tavares, José. 2004. Does right or left matter? Cabinets, credibility and fiscal adjustments. Journal of Public Economics 88:2447–2468.

    Article  Google Scholar 

  • Tsebelis, George. 1995. Decision making in political systems: Veto players in presidentialism, parlamentarism, multicameralism and multipartyism. British Journal of Political Science 25(3): 289–325.

    Article  Google Scholar 

  • Tsebelis, George. 2002. Veto players: How political institutions work. Princeton: Princeton University Press.

    Book  Google Scholar 

  • Tsebelis, George, und Eric C.C. Chang. 2004. Veto players and the structure of budgets in advanced industrialized countries. European Journal of Political Research 43(3): 449–476.

    Article  Google Scholar 

  • Tufte, Edward R. 1978. Political control of the economy. Princeton: Princeton University Press.

    Google Scholar 

  • Wagschal, Uwe. 1996. Der Einfluss von Parteien und Wahlen auf die Staatsverschuldung. Swiss Political Science Review 2(4): 1–328.

    Article  Google Scholar 

  • Weingast, Barry R., Kenneth A. Shepsle, und Christopher Johnsen. 1981. The political-economy of benefits and costs – A neoclassical approach to distributive politics. Journal of Political Economy 89(4): 642–664.

    Article  Google Scholar 

  • Weizsäcker, Carl Christian von. 2014. Public debt and price stability. German Economic Review 15(1): 42–61.

    Google Scholar 

  • Wicksell, Knut. 1896. Finanztheoretische Untersuchungen nebst Darstellung und Kritik des Steuerwesens Schwedens. Jena: Gustav Fischer.

    Google Scholar 

  • Wigger, Berthold U. 2005. Public debt, human capital formation, and dynamic inefficiency. International Tax and Public Finance 12(1): 47–59.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding authors

Correspondence to Oliver Pamp or Jan Schnellenbach .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2018 Springer Fachmedien Wiesbaden GmbH

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Pamp, O., Schnellenbach, J. (2018). Finanzpolitik. In: Mause, K., Müller, C., Schubert, K. (eds) Politik und Wirtschaft. Springer Reference Sozialwissenschaften. Springer, Wiesbaden. https://doi.org/10.1007/978-3-658-06227-9_9

Download citation

  • DOI: https://doi.org/10.1007/978-3-658-06227-9_9

  • Published:

  • Publisher Name: Springer, Wiesbaden

  • Print ISBN: 978-3-658-06226-2

  • Online ISBN: 978-3-658-06227-9

  • eBook Packages: Social Science and Law (German Language)

Publish with us

Policies and ethics