The Bavarian Municipal Fiscal Equalization Scheme: Emphasis on Equity Rather than Efficiency

Beitrag in einer Fachzeitschrift
(Originalarbeit)


Details zur Publikation

Autorinnen und Autoren: Lehmann I, Wrede M
Zeitschrift: Finanzarchiv
Jahr der Veröffentlichung: 2019
Band: 75
Seitenbereich: 127-151
ISSN: 0015-2218
Sprache: Englisch


Abstract

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.


FAU-Autorinnen und Autoren / FAU-Herausgeberinnen und Herausgeber

Wrede, Matthias Prof. Dr.
Lehrstuhl für Volkswirtschaftslehre, insbesondere Sozialpolitik


Zitierweisen

APA:
Lehmann, I., & Wrede, M. (2019). The Bavarian Municipal Fiscal Equalization Scheme: Emphasis on Equity Rather than Efficiency. Finanzarchiv, 75, 127-151.

MLA:
Lehmann, Isabella, and Matthias Wrede. "The Bavarian Municipal Fiscal Equalization Scheme: Emphasis on Equity Rather than Efficiency." Finanzarchiv 75 (2019): 127-151.

BibTeX: 

Zuletzt aktualisiert 2019-07-07 um 10:23