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Der Ausgleichstarif im hessischen kommunalen Finanzausgleich: ein Vorbild für andere Länder?
[The Compensation Tariff in the Hessian Municipal Financial Equalisation Scheme]

Author

Listed:
  • Wolfgang Scherf

    (Justus-Liebig-Universität Gießen)

Abstract

Zusammenfassung Der kommunale Finanzausgleich in Hessen wurde zum 1.1.2016 umfassend reformiert. Der folgende Beitrag befasst sich mit der Frage, in welchem Maße die Differenzen zwischen Steuerkraft und Finanzbedarf im neuen System ausgeglichen werden. Die Überlegungen erstrecken sich auf die Schlüsselzuweisungen für finanzschwache und die Solidaritätsumlage für finanzstarke Gemeinden. Hinsichtlich der grundlegenden Tarifeigenschaften lassen sich die Schlussfolgerungen auf andere Bundesländer übertragen.

Suggested Citation

  • Wolfgang Scherf, 2016. "Der Ausgleichstarif im hessischen kommunalen Finanzausgleich: ein Vorbild für andere Länder? [The Compensation Tariff in the Hessian Municipal Financial Equalisation Scheme]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(3), pages 206-211, March.
    • Handle: RePEc:spr:wirtsc:v:96:y:2016:i:3:d:10.1007_s10273-016-1958-4
    DOI: 10.1007/s10273-016-1958-4
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    Cited by:

    1. Scherf, Wolfgang, 2020. "Finanzausgleichsumlagen und Schlüsselzuweisungen," Finanzwissenschaftliche Arbeitspapiere 104, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.

    More about this item

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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