000			01739nab a2200301 c 4500
999			_c140877 _d140877
003			ES-MaIEF
005			20230613180847.0
007			ta
008			190711s2019 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967359 _aLehmann, Isabella
245		4	_aThe Bavarian municipal fiscal equalization scheme _bemphasis on equity rather than efficiency _c Isabella Lehmann and Matthias Wrede
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aEmploying 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.
650		4	_948624 _aTRIBUTOS MUNICIPALES
650		4	_944179 _aEXTERNALIDADES
650		4	_943270 _aEFICIENCIA
650		4	_943700 _aEQUIDAD IMPOSITIVA
650		4	_925193 _aALEMANIA
650		4	_953408 _aANÁLISIS DE REGRESIÓN
700	1		_946988 _aWrede, Matthias
773	0		_9160613 _oOP 207/2019/2 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 75, n. 2, June 2019, p. 127-151
942			_cART