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Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz

  • Thiess Büttner
  • Alexander Ebertz
  • Björn Kauder


  • Markus Reischmann


Im Rahmen des Gutachtens wurden die Kernelemente des kommunalen Finanzausgleichs in Rheinland-Pfalz einer finanzwissenschaftlichen Prüfung unterzogen. Bei Reformbedarf wurden Änderungsvorschläge erarbeitet, die sicherstellen, dass der Finanzausgleich in Rheinland-Pfalz quantitativ gesichert und qualitativ zukunftsfähig gemacht ist. Das Gutachten beschäftigt sich sowohl mit vertikalen als auch horizontalen Aspekten des Finanzausgleichsystems. Gegenstand der Untersuchung im vertikalen Bereich waren unter anderem die Zusammensetzung der Finanzausgleichsmasse und der Stabilisierungsfonds. Die Grundlage der Untersuchung im horizontalen Bereich bildete ein umfassendes Simulationsmodell für den Finanzausgleich, das dessen Mittelverteilung exakt nachbildet. Analysiert wurden insbesondere die Ermittlung von Finanzbedarf und-kraft, die verschiedenen Schlüsselzuweisungen sowie die Ausgleichsintensität des Systems.

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This book is provided by Ifo Institute for Economic Research at the University of Munich in its series ifo Forschungsberichte with number 58 and published in 2013.
Handle: RePEc:ces:ifofob:58
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