Überprüfung der Einwohnergewichtung im System des kommunalen Finanzausgleichs in Nordrhein-Westfalen

Thies Büttner, Luisa Dörr, Stefanie Gäbler, Björn Kauder, Manuela Krause and Niklas Potrafke
Authors registered in the RePEc Author Service: Manuela Kauder

in ifo Forschungsberichte from ifo Institute - Leibniz Institute for Economic Research at the University of Munich

Abstract: We examine the so called „Hauptansatzstaffel" for municipal spending of the horizontal fiscal equalization scheme in North Rhine-Westphalia. The Hauptansatzstaffel describes a non-linear relationship between population and fiscal need. The Hauptansatzstaffel and other elements (demography, pupils, social spending, cen-trality, and area) give rise to a figure describing fiscal need in the horizontal fiscal equalization scheme. The weighting of population in the Hauptansatzstaffel was investigated based on public finance theory and an empirical analysis. We employ regression techniques and simulate redistribution effects in the horizontal fiscal equalization scheme.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ifofob:105

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