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Analyse und Weiterentwicklung des kommunalen Finanzausgleichs in Nordrhein-Westfalen

Author

Listed:
  • Thiess Büttner
  • Fédéric Holm-Hadulla
  • Rüdiger Parsche
  • Christiane Starbatty

Abstract

Das vorliegende Gutachten zielt auf eine finanzwissenschaftliche Bewertung des kommunalen Finanzausgleichs in Nordrhein-Westfalen. Auch wenn sich dessen gegenwärtige Ausgestaltung in der Praxis grundsätzlich bewährt hat, erscheint eine Überprüfung aus unterschiedlichen Gründen geboten: einerseits ergeben sich aus Änderungen der sozio-ökonomischen und institutionellen Rahmenbedingungen stets neue Herausforderungen, welche sich spürbar in den Gemeindefinanzen niederschlagen können. Der kommunale Finanzausgleich dient unter anderem dazu, mögliche Verwerfungen abzufangen, die sich hieraus ergeben. Um dieser Funktion gerecht zu werden, müssen die neuen Anforderungen jedoch erkannt und entsprechende Anpassungen in der Ausgestaltung des kommunalen Finanzausgleichs vorgenommen werden. Andererseits fördert eine Überprüfung die Akzeptanz des bestehenden Systems, indem die Kernzusammenhänge einer finanzwissenschaftlichen Diskussion zugänglich gemacht werden. - Das Gutachten setzt sich dabei mit drei zentralen Themengebieten auseinander: Kapitel 2 widmet sich zunächst dem vertikalen Finanzausgleich zwischen Landes- und Gemeindeebene in Nordrhein-Westfalen. Darauf folgt in Kapitel 3 die Analyse des Schlüsselzuweisungssystems als Kernelement des horizontalen Finanzausgleichs. In Kapitel 4 werden schließlich die pauschalierten zweckgebundenen Zuweisungen untersucht. Das Gutachten schließt mit der Diskussion ausgewählter Grundsatzfragen im Zusammenhang mit dem kommunalen Finanzausgleich in Nordrhein-Westfalen.

Suggested Citation

  • Thiess Büttner & Fédéric Holm-Hadulla & Rüdiger Parsche & Christiane Starbatty, 2008. "Analyse und Weiterentwicklung des kommunalen Finanzausgleichs in Nordrhein-Westfalen," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 41.
    • Handle: RePEc:ces:ifofob:41
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    References listed on IDEAS

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    Cited by:

    1. Brenner Thomas & Döring Thomas, 2018. "Verbesserte Finanzbedarfsmessung im nordrhein-westfälischen Finanzausgleich und ihre Verteilungswirkungen," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 67(2), pages 189-218, August.
    2. Thöne, Michael & Hummel, Caroline-Antonia & Rauch, Anna & Gerhards, Eva, 2015. "Begutachtung des kommunalen Finanzausgleichs in Brandenburg [Review of the municipal fiscal equalization scheme in Brandenburg]," FiFo Reports - FiFo-Berichte 18, University of Cologne, FiFo Institute for Public Economics.
    3. Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
    4. Thiess Büttner & Björn Kauder, 2010. "Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 48.
    5. Anna Rauch & Caroline-Antonia Hummel, 2016. "How to stop the race to the bottom," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 911-933, October.
    6. Sebastian Langer & Artem Korzhenevych, 2019. "Equalization Transfers and the Pattern of Municipal Spending: An Investigation of the Flypaper Effect in Germany," Annals of Economics and Finance, Society for AEF, vol. 20(2), pages 737-765, November.
    7. Thiess Büttner & Petra Enß & Nadine Fabritz & Björn Kauder & Johannes Meya & Robert Schwager, 2011. "Die Reform des kommunalen Finanzausgleichs und der Kreisstruktur in Mecklenburg-Vorpommern: Eine finanzwissenschaftliche Analyse der Auswirkungen auf Landkreise, Städte und Gemeinden," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 54.
    8. David Bauer, 2017. "Die Anreizwirkungen des kommunalen Finanzausgleichs," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(02), pages 26-30, April.

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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