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Steuerkraftmessung im kommunalen Finanzausgleich

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  • Scherf, Wolfgang

Abstract

Neben den eigenen Steuereinnahmen bestimmt der kommunale Finanzausgleich die finanzielle Situation der Gemeinden. Die Finanzzuweisungen des Landes erhöhen die Finanzkraft der kommunalen Ebene und bewirken eine gleichmäßigere Verteilung unter den Gemeinden. Der Beitrag analysiert den Einfluss der Steuerkraftmessung auf die interkommunale Verteilung.

Suggested Citation

  • Scherf, Wolfgang, 2023. "Steuerkraftmessung im kommunalen Finanzausgleich," Finanzwissenschaftliche Arbeitspapiere 111, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    • Handle: RePEc:zbw:jlufwa:111
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