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Theorie des kommunalen Finanzausgleichs
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Ziel dieser Arbeit ist es, die distributiven und allokativen Effekte des traditionell praktizierten Verteilungsverfahrens im Hinblick auf die entsprechenden fderalstaatlichen Ziele zu analysieren. Dazu wird im Rahmen eines kontinuierlichen Modells die Verteilung von Zuweisungen analytisch bestimmt. Komparative Statistik wird auf die regulierenden Parameter angewandt. Auf Seiten der Kommunen wird nutzenmaximierendes Verhalten angenommen. Insgesamt kann gezeigt werden, da das herrschende Ausgleichssystem fundamentalen Anforderungen nicht gengt. Es weist verschiedene inhrente Inkonsistenzen auf. Dies betrifft insbesondere die im einzelnen nachweisbare Existenz regressiver Effekte, die die gngige These einer simultanen Realisierung vertikaler und horizontaler Verteilungsziele eindeutig widerlegt.
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