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dc.contributor.authorHayo, Bernden_US
dc.contributor.authorWrede, Matthiasen_US
dc.date.accessioned2010-09-08T07:40:20Z-
dc.date.available2010-09-08T07:40:20Z-
dc.date.issued2001en_US
dc.identifier.isbn3931052249en_US
dc.identifier.urihttp://hdl.handle.net/10419/39709-
dc.description.abstractThe paper derives a normative model for partial fiscal equalisation based on a number of axioms and makes special allowance for the existence of a specific fiscal need in the jurisdictions. A simple version of this idealised equalisation scheme relates net contributions to the equalisation funds to deviations of a jurisdiction’s gross income from average gross income and a jurisdiction’s specific needs from average specific needs. The theoretical model is then empirically tested for the case of the European Union using data from 1986-97. It is found that most restrictions of the model appear to hold, in particular, relatively richer countries contribute more and those with greater fiscal needs, approximated by the importance of the agricultural sector, pay less. However, in the EU, an adjustment of net payments to changes in the actual importance of the specific fiscal need for a country is lacking.en_US
dc.language.isoengen_US
dc.publisherUniv., Bamberg Economic Research Group on Government and Growth Bambergen_US
dc.relation.ispartofseriesBERG working paper series on government and growth 38en_US
dc.subject.jelH77en_US
dc.subject.jelH87en_US
dc.subject.ddc330en_US
dc.subject.keywordFiscal Equalisationen_US
dc.subject.keywordEuropean Unionen_US
dc.subject.stwFinanzausgleichen_US
dc.subject.stwTheorieen_US
dc.subject.stwEU-Staatenen_US
dc.titleFiscal equalisation: Principles and an application to the European Unionen_US
dc.typeWorking Paperen_US
dc.identifier.ppn341415375en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:bamber:38-
Appears in Collections:BERG Working Paper Series, Universität Bamberg

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