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Study on the Justification of Major Inhabitant-weighting and the Subsidiary Pupil-weighting Schemes Applied for the Determination of Unconditional Grants in the Saxon Municipal Fiscal Equalisation System

Author

Listed:
  • Rüdiger Parsche
  • Chang Woon Nam
  • Thomas Hanfstingl
  • Korbinian Leitner

Abstract

Die Studie des ifo Instituts München befasst sich mit der Sachgerechtheit des Schlüsselzuweisungssystems im Rahmen des Sächsischen Kommunalen Finanzausgleichs. Der Fokus liegt bei dieser Studie insbesondere auf den wesentlichen Verteilungsmaßstäben des kommunalen Finanzausgleichs in Sachsen, den Hauptansatzstaffeln und dem Schülernebenansatz. Sowohl die Überprüfung der Hauptansatzstaffel der kreisangehörigen Gemeinden, die in sieben Größenklassen eingeteilt sind, als auch der Hauptansatzstaffel der sieben kreisfreien Städte lassen einen Reformbedarf erkennen. Auch aus den Berechnungen der aktuellen Zuschussbedarfsrelation zum Schülernebenansatz ergibt sich Reformbedarf. Auf Grund der Neujustierungen der Hauptansatzstaffeln, der Schülergewichte und der Vervielfältiger wird es zwar gegenüber dem Status quo zu gewissen Verwerfungen bei den Zuweisungen an die einzelnen Kommunen kommen, eine veränderte Bedarfssituation macht dies allerdings auch notwendig.

Suggested Citation

  • Rüdiger Parsche & Chang Woon Nam & Thomas Hanfstingl & Korbinian Leitner, 2004. "Study on the Justification of Major Inhabitant-weighting and the Subsidiary Pupil-weighting Schemes Applied for the Determination of Unconditional Grants in the Saxon Municipal Fiscal Equalisation Sys," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 22.
    • Handle: RePEc:ces:ifofob:22
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    File URL: https://www.ifo.de/DocDL/ifo_Forschungsberichte_22.pdf
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    References listed on IDEAS

    as
    1. Barbara Schaden & Ulrike Mandalka & Rüdiger Parsche & Carsten Schreiber, 1995. "Entwicklung und Lage der Kommunalfinanzen im Freistaat Sachsen," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 7.
    2. Rüdiger Parsche & Christian Baretti & Robert Fenge & Steffen Jahn & Erich Langmantel & Chang Woon Nam & Bettina Reichl & Matthias Steinherr & Thorsten Uehlein & Frank Zander, 2001. "Analyses and Further Development of Measuring Municipal Expenditure Needs in Saarland," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 7, October.
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    Cited by:

    1. Alexander Eck & Joachim Ragnitz & Johannes Steinbrecher & Christian Thater, 2012. "The future appropriateness of the revenue sharing between different groups of municipalities in Saxony," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.

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    2. Rüdiger Parsche & Chang Woon Nam & Ingo Wagner & Frank Zander, 2002. "The Municipal Fiscal Equalisation System in Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 10, October.

    More about this item

    JEL classification:

    • 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

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