Regressive Effekte im kommunalen Finanzausgleich der neuen Länder? / Regressive Effects in Local Fiscal Relations of the German New Länder: Eine empirische Untersuchung der Finanzausgleichssysteme Brandenburgs und Sachsens / An Empirical Analysis of Brandenburg and Saxony

Bizer Kilian and Scholl Rainer
Additional contact information
Bizer Kilian: Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln, Zülpicher Straße 182, D-50937 Köln
Scholl Rainer: Köln

Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 1999, vol. 218, issue 5-6, 695-711

Abstract: Fiscal relations between the German Länder and its communities are characterised by vertical transfers from the Länder to their municipalities. Traditionally the system is discussed vigorously as it serves allocative, redistributive and fiscal objectives at the same time which are at least partly in conflict. Recently additional critisim has been put forward, because theoretical analysis suggested regressive effects of the “Schlüsselzuweisungen”. They are the central element of the transfer system and adjust transfers per inhaibtant by the size of communities, i. e. big communities receive higher transfer per capita than smaller ones. It was feared that especially in the East German Länder the system would fail to equalize fiscal resources of communities as there disparities were even higher than in rural areas of the Western Länder. In this paper this claim is analysed empirically. It is shown that although theory was correct in anticipating regressive effects, these are rather small. Nevertheless the system fails its redistributive objective.

Keywords: Fiscal relations of the state and its municipalities; regressive effects; Kommunaler Finanzausgleich; Schlüsselzuweisungen; Regressivität; empirischer Test; Fiscal relations of the state and its municipalities; regressive effects (search for similar items in EconPapers)
Date: 1999
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/jbnst-1999-5-610 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jns:jbstat:v:218:y:1999:i:5-6:p:695-711

DOI: 10.1515/jbnst-1999-5-610

Access Statistics for this article

Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik) is currently edited by Peter Winker

More articles in Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik) from De Gruyter
Bibliographic data for series maintained by Peter Golla ().