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Führt fiskalische Äquivalenz zu einer effizienten Allokation?: die Rolle von Mehrheitsabstimmungen


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  • Rainald Borck


Der Beitrag untersucht die Wirkung von fiskalischer Äquivalenz bei Mehrheitsentscheiden. Betrachtet wird die Bereitstellung von öffentlichen Gütern mit Spillover-Effekten. Fiskalische Äquivalenz wird dabei so interpretiert, dass alle von der Bereitstellung profitierenden Bürger auch über deren Höhe entscheiden. Wenn die Individuen keine Äquivalenzsteuern zahlen, wird gezeigt, dass fiskalische Äquivalenz nicht automatisch zu einer effizienten Allokation führt. Insofern sollten Reformen der Kompetenzverteilung in einem Bundesstaat auch mögliche Verzerrungen politischer Entscheidungen berücksichtigen.

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Bibliographic Info

Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 72 (2003)
Issue (Month): 3 ()
Pages: 444-457

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Handle: RePEc:diw:diwvjh:72-30-8

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Cited by:
  1. Christian Leßmann & Joachim Ragnitz & Beate Schirwitz & Marcel Thum & Susan Kühn & Christian Thater, 2008. "Revolvierende Fonds als Instrument zur Neuausrichtung der Förderpolitik : Gutachten im Auftrag der Sächsischen Landesbank (SAB)," ifo Dresden Studien, Ifo Institute for Economic Research at the University of Munich, number 44.


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