detail - Regional Programme Australia and the Pacific
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The recently retired President of the German Federal Supreme Finance Court and former justice on the German Federal Constitutional Court talked about tax equalisation and fiscal controls in Germany’s Federation. The seminar was chaired by Prof Miranda Stewart – Professor of Law, Director of the Tax Group, and Fellow at the Tax and Transfer Policy Institute of the University of Melbourne. Prof Mellinghoff’s presentation was followed by comments from, and a lively expert discussion with, Laureate Prof Emeritus Cheryl Saunders AO (MLS) as well as Prof John Freebairn AO, a member of the NSW Review of Federal Financial Relations. The discussion revealed inter alia that tax sharing in the Federal Republic of Germany is much more regulated by constitutional rules than in the Commonwealth of Australia, where it is largely a matter for the government of the day (driven by politics). The experts agreed that crises (such as the current pandemic) may be a motivator for reforms, which due to the constitutional requirements may more difficult to implement in Germany than in Australia.
MLS has published a recording of the seminar on its websites, which you can access here!