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Büttner, Thiess / Ebertz, Alexander / Kauder, Björn / Reischmann, Markus
Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz
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.
ifo Forschungsberichte / 58
Publisher: ifo Institut, München, 2013
Keywords: Öffentliche Finanzwirtschaft; Kommunaler Finanzausgleich; Finanzwissenschaft; Bewertung; Kommunalhaushalt; Regionalstruktur; Rheinland-Pfalz
[H200] Taxation, Subsidies, and Revenue: General
[H210] Taxation and Subsidies: Efficiency; Optimal Taxation
[R100] General Regional Economics (includes Regional Data)
Article number: 10302013058000
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