The Bavarian municipal fiscal equalization scheme emphasis on equity rather than efficiency Isabella Lehmann and Matthias Wrede
By: Lehmann, Isabella
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 207/2019/1-2 European unification based on flexibility and diversity | OP 207/2019/2 FinanzArchiv | OP 207/2019/2-1 Pareto - efficient international taxation in the presence of environmental externalities | OP 207/2019/2-2 The Bavarian municipal fiscal equalization scheme | OP 207/2019/2-3 Do central - government grants affect welfare caseloads? | OP 207/2019/3 FinanzArchiv | OP 207/2019/3-1 Fiscal reaction functions across the world |
Disponible también en formato electrónico en la Biblioteca del IEF.
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.
Click on an image to view it in the image viewer
There are no comments for this item.