Ausgabe 3/2021, 113. Jahrgang S. 1–20
Treating Different Things Differently (online first)
Alternative Suggestions on the Distribution of Federal Funds from the “Aufholen nach Corona” Program across the Individual Federal States
In early May 2021, the Federal Government of Germany decided to launch the “Aufholen nach Corona” program (“catching up aft er Corona”). Two billion euros have been devised to be provided to the individual federal states by changing the distribution key of turnover taxes. Employing the traditional distribution key (“Königsteiner Schlüssel”) would lead to unequal treatment of pupils, as has been the case with previous federal-state-programs. This discussion paper exemplarily presents alternative and easily comprehensible indicators which are better suited to meet the political intention of supporting disadvantaged pupils, and which illustrate the distribution eff ects of different indicator systems.
Corona, learning gaps, federal-state-program, distribution of federal funds, distribution of turnover taxes