The Bavarian municipal fiscal equalization scheme emphasis on equity rather than efficiency Isabella Lehmann and Matthias Wrede
By: Lehmann, Isabella
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Contributor(s): Wrede, Matthias.
Material type: 
ArticlePublisher: 2019Subject(s): TRIBUTOS MUNICIPALES | EXTERNALIDADES | EFICIENCIA | EQUIDAD IMPOSITIVA | ALEMANIA | ANÁLISIS DE REGRESIÓN
In:
FinanzArchiv v. 75, n. 2, June 2019, p. 127-151Summary: Employing the approach of Albouy (2012), this paper evaluates the efficiency and equity of the municipal fiscal equalization scheme in the federal state of Bavaria in Germany. Calculating a measure reflecting the internalization of fiscal and real externalities by state grants, we conduct a regression analysis on variables describing efficiency and equity criteria. Because the fiscal equalization scheme redistributes revenues toward regions with low realized incomes and a larger population share of low-productivity residents, the scheme satisfies certain equity criteria. However, the fiscal equalization scheme likely does not internalize local public-good externalities and therefore hampers spatial efficiency.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 207/2019/2-2 (Browse shelf) | Available | OP 207/2019/2-2 |
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Resumen.
Bibliografía.
Employing the approach of Albouy (2012), this paper evaluates the efficiency and equity of the municipal fiscal equalization scheme in the federal state of Bavaria in Germany. Calculating a measure reflecting the internalization of fiscal and real externalities by state grants, we conduct a regression analysis on variables describing efficiency and equity criteria. Because the fiscal equalization scheme redistributes revenues toward regions with low realized incomes and a larger population share of low-productivity residents, the scheme satisfies certain equity criteria. However, the fiscal equalization scheme likely does not internalize local public-good externalities and therefore hampers spatial efficiency.
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