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Elemente kommunaler Finanzausgleichssysteme in Deutschland

Author

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  • Alexander Eck
  • Christian Thater

Abstract

Die Ausgestaltung der kommunalen Finanzausgleichssysteme in Deutschland unterscheidet sich in denverschiedenen Bundesländern erheblich. Dies gilt sowohl für die Mechanismen zur Bestimmung der Finanzausgleichsmasse, also der gesamten den Kommunen vom Land im Rahmen des kommunalen Finanzausgleichs zufließenden Mittel, als auch für die Verteilung dieser Mittel auf die einzelnen Kommunen.Der Text vergleicht verschiedene Ausgleichsmechanismen in den 13 deutschen Flächenländern. Währendsich die Mehrzahl der Länder bei der Bestimmung der Finanzausgleichsmasse auf ein Verbundquoten -system, bei dem ein fester Prozentsatz der Landeseinnahmen an die Kommunen fließt, festgelegt haben,zeigen sich bei der Verteilung der Mittel auf die Kommunen deutliche Unterschiede hinsichtlich der Zahl berücksichtigter Ausgleichstatbestände sowie der Art des Ausgleichs.

Suggested Citation

  • Alexander Eck & Christian Thater, 2013. "Elemente kommunaler Finanzausgleichssysteme in Deutschland," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 20(02), pages 33-35, April.
    • Handle: RePEc:ces:ifodre:v:20:y:2013:i:02:p:33-35
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    File URL: https://www.ifo.de/DocDL/ifoDD_13-02_33-35.pdf
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    References listed on IDEAS

    as
    1. Lenk, Thomas & Rudolph, Hans-Joachim, 2004. "Die kommunalen Finanzausgleichssysteme in der Bundesrepublik Deutschland: Der Ausgleich zwischen Finanzbedarf und Finanzkraft," Arbeitspapiere des Lehrstuhls Finanzwissenschaft 27, University of Leipzig, Institute of Public Finance and Public Management.
    2. Lenk, Thomas & Rudolph, Hans-Joachim, 2004. "Die kommunalen Finanzausgleichssysteme in der Bundesrepublik Deutschland: Die Ermittlung der Finanzkraft," Arbeitspapiere des Lehrstuhls Finanzwissenschaft 26, University of Leipzig, Institute of Public Finance and Public Management.
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    Citations

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    Cited by:

    1. David Bauer, 2017. "Die Anreizwirkungen des kommunalen Finanzausgleichs," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(02), pages 26-30, April.
    2. Joachim Ragnitz, 2013. "Wie funktioniert eigentlich der Länderfinanzausgleich?," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 20(06), pages 05-19, December.

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    More about this item

    Keywords

    Kommunaler Finanzausgleich; Verteilungsgerechtigkeit; Vergleich; Teilstaat; Deutschland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • R10 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General

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