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Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz

Author

Listed:
  • Thiess Büttner
  • Alexander Ebertz
  • Björn Kauder
  • Markus Reischmann

Abstract

The report examined the core elements of municipal financial equalization in Rhineland-Palatinate. Recommendations were provided where a need for reforms was deemed necessary. The report analyzed vertical and horizontal aspects of the fiscal equalization scheme. Regarding the vertical aspects, the composition of the funds for fiscal equalization as well as the stabilization fund were examined. The analysis of horizontal aspects was based on a comprehensive simulation model. Here, the main objects of interest were the evaluation of fiscal need and fiscal capacity, the different types of unconditional grants and the intensity of equalization of the entire system.

Suggested Citation

  • Thiess Büttner & Alexander Ebertz & Björn Kauder & Markus Reischmann, 2013. "Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 58.
    • Handle: RePEc:ces:ifofob:58
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    References listed on IDEAS

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    Cited by:

    1. 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.
    2. Kauder, Björn & Potrafke, Niklas & Reischmann, Markus, 2016. "Do politicians reward core supporters? Evidence from a discretionary grant program," European Journal of Political Economy, Elsevier, vol. 45(C), pages 39-56.
    3. 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.
    4. Michael Klien & Hans Pitlik & Matthias Firgo & Ulrike Famira-Mühlberger, 2020. "Ein Modell für einen strukturierten vertikalen Finanzausgleich in Österreich," WIFO Studies, WIFO, number 65854, October.

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • R10 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General

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