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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 - Leibniz 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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  1. Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September.
  2. Wilson, J.D., 1990. "Tax Competition With Interregional Differences In Factor Endowments," Working Papers 4, John Deutsch Institute for the Study of Economic Policy.
  3. Bev Dahlby, 2008. "The Marginal Cost of Public Funds: Theory and Applications," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262042509, March.
  4. Lenk, Thomas & Rudolph, Hans-Joachim, 2003. "Die kommunalen Finanzausgleichssysteme in der Bundesrepublik Deutschland: Die Bestimmung des Finanzbedarfs," Arbeitspapiere des Lehrstuhls Finanzwissenschaft 25, University of Leipzig, Institute of Public Finance and Public Management.
  5. Lenk, Thomas & Rudolph, Hans-Joachim, 2003. "Die kommunalen Finanzausgleichssysteme in der Bundesrepublik Deutschland: Die Bestimmung der Finanzausgleichsmasse - vertikale Verteilungsprobleme zwischen Land und Kommunen," Arbeitspapiere des Lehrstuhls Finanzwissenschaft 24, University of Leipzig, Institute of Public Finance and Public Management.
  6. Thiess Büttner & Björn Kauder, 2010. "Wettbewerbsposition der Stadt Frankfurt im Verhältnis zum Umland," ifo Forschungsberichte, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 48, September.
  7. Seabright, Paul, 1996. "Accountability and decentralisation in government: An incomplete contracts model," European Economic Review, Elsevier, vol. 40(1), pages 61-89, January.
  8. Scherf, Wolfgang, 2012. "Die Schlüsselzuweisungen an die Landkreise in Rheinland-Pfalz und der Grundsatz der Verteilungssymmetrie," Finanzwissenschaftliche Arbeitspapiere 86, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
  9. Oates, Wallace E., 1988. "On the measurement of congestion in the provision of local public goods," Journal of Urban Economics, Elsevier, vol. 24(1), pages 85-94, July.
  10. Brueckner, Jan K., 1981. "Congested public goods: The case of fire protection," Journal of Public Economics, Elsevier, vol. 15(1), pages 45-58, February.
  11. Hauptmeier, Sebastian, 2007. "The Impact of Fiscal Equalization on Local Expenditure Policies: Theory and Evidence from Germany," ZEW Discussion Papers 07-081, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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