Fiskalische Lücken auf Gemeindeebene im Kanton Zürich

Florian Chatagny and Marko Köthenbürger ()
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Marko Köthenbürger: KOF Swiss Economic Institute, ETH Zurich, Switzerland, http://www.kof.ethz.ch
Authors registered in the RePEc Author Service: Marko Koethenbuerger

KOF Analysen, 2014, vol. 8, issue 3, 109-116

Abstract: In this contribution we are exploring to which extent municipalities depend on transfers and financing through debt. Answering this question allows us to draw conclusions about the capacity of municipalities to adapt their fiscal policy in response to unexpected fiscal shocks to municipal finances. The descriptive analysis of vertical fiscal imbalances in the municipalities of the Swiss canton of Zurich provides us with mainly two results. First, vertical fiscal imbalances have increased over time. Over the period of interest (1986 – 2012), the dependency of municipalities on transfers and debt financing has increased on average. Second, vertical fiscal imbalance varies depending on whether primary and/or secondary school is being provided by a municipality.

Keywords: Local public finance; vertical fiscal imbalances; transfer and debt dependency (search for similar items in EconPapers)
JEL-codes: H71 H72 H77 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:kof:anskof:v:8:y:2014:i:3:p:109-116

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