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Die kommunalen Finanzausgleichssysteme in der Bundesrepublik Deutschland: Der Ausgleich zwischen Finanzbedarf und Finanzkraft

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  • Lenk, Thomas
  • Rudolph, Hans-Joachim

Abstract

Wie die Finanzbedarfs- und Finanzkraftermittlung prägt auch die dritte Komponente des Schlüsselzuweisungssystems, die Ausgleichsregelungen, die Gesamtwirkungen des kommunalen Finanzausgleichs in entscheidendem Maße. Für die Abwägung allokativer Überlegungen (Anreizproblematik) einerseits und der angestrebten Umverteilung andererseits kann die Finanzwissenschaft zwar Anhaltspunkte liefern, eine normative Entscheidung des Gesetzgebers jedoch nicht vorwegnehmen. Wenig überrascht daher die Vielfalt der Landesregelungen, die beim Ausgleichssatz eine Spannbreite von 50 v.H. bis 90 v.H. (im Einzelfall sogar 100 v.H.) aufweisen. In einigen Bundesländern tritt das Instrument der Sockelgarantie hinzu, so dass es dort bis zu einer gewissen Stufe zu einer vollständigen Angleichung zwischen Finanzbedarf und Finanzkraft kommt.

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:leifin:27
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    1. 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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    Cited by:

    1. Ivo Bischoff & Stefan Krabel, 2017. "Local taxes and political influence: evidence from locally dominant firms in German municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 313-337, April.
    2. Blesse, Sebastian & Martin, Thorsten, 2015. "Let's stay in touch - evidence on the role of social learning in local tax interactions," ZEW Discussion Papers 15-081, ZEW - Leibniz Centre for European Economic Research.
    3. Holzmann, Carolin & von Schwerin, Axel, 2015. "Economic Integration and Local Tax Mimicking," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112893, Verein für Socialpolitik / German Economic Association.
    4. Bischoff, Ivo & Bönisch, Peter & Haug, Peter & Illy, Annette, 2014. "Vertical Grants and Local Public Efficiency," IWH Discussion Papers 1/2013, Halle Institute for Economic Research (IWH), revised 2014.
    5. 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.
    6. Holzmann, Carolin & von Schwerin, Axel, 2015. "Economic integration and interdependence of tax policy," FAU Discussion Papers in Economics 14/2015, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
    7. Jan Kluge & Christian Thater, 2013. "Pendlerverflechtungen in Sachsen – Mögliche Auswirkungen auf den kommunalen Finanzausgleich," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 20(03), pages 03-09, June.

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