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dc.contributor.authorHayo, Bernden
dc.contributor.authorWrede, Matthiasen
dc.date.accessioned2010-09-08T07:40:20Z-
dc.date.available2010-09-08T07:40:20Z-
dc.date.issued2001-
dc.identifier.isbn3931052249en
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
dc.language.isoengen
dc.publisher|aBamberg University, Bamberg Economic Research Group on Government and Growth (BERG) |cBambergen
dc.relation.ispartofseries|aBERG Working Paper Series on Government and Growth |x38en
dc.subject.jelH77en
dc.subject.jelH87en
dc.subject.ddc330en
dc.subject.keywordFiscal Equalisationen
dc.subject.keywordEuropean Unionen
dc.subject.stwFinanzausgleichen
dc.subject.stwTheorieen
dc.subject.stwEU-Staatenen
dc.titleFiscal equalisation: Principles and an application to the European Union-
dc.typeWorking Paperen
dc.identifier.ppn821347691en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:bamber:38en

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