Reforming Tax Sharing in the Federation - Prof. Dr h.c. Rudolf Mellinghoff (President of the German Federal Supreme Finance Court)
This talk will discuss tax equalisation and fiscal controls in Germany’s Federation and the lessons for Australia. The allocation of taxes in Germany between the Federal and State governments, where the most important taxes including income tax, corporate income tax and sales tax are jointly shared by the Federal and State governments. The panel will discuss the vertical and horizontal distribution of tax revenues. It will also examine the fiscal controls on the Federal, State and local governments.
The talk will be presented by Prof. Dr h.c. Rudolf Mellinghoff with Emeritus Professor Cheryl Saunders and Professor John Freebairn as commentators and chaired by Professor Miranda Stewart.
This event is supported by Konrad Adenauer Stiftung Regional Programme Australia and the Pacific (KAS Australia) and co-hosted by the Tax Group and Centre for Comparative Constitutional Studies at Melbourne Law School.