Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz

Thiess Büttner, Alexander Ebertz, Björn Kauder and Markus Reischmann ()

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

Abstract: The report examined the core elements of municipal financial equalization in Rhineland-Palatinate. Recommendations were provided where a need for reforms was deemed necessary. The report analyzed vertical and horizontal aspects of the fiscal equalization scheme. Regarding the vertical aspects, the composition of the funds for fiscal equalization as well as the stabilization fund were examined. The analysis of horizontal aspects was based on a comprehensive simulation model. Here, the main objects of interest were the evaluation of fiscal need and fiscal capacity, the different types of unconditional grants and the intensity of equalization of the entire system.

JEL-codes: H20 H21 R10 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (4)

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