Fiscal Expert Report to Review the Horizontal Dimension of Municipal Financial Equalization in Thuringia and to Evaluate the Standards Associated with the Reform of the District Key Mass

Tasks

The study includes a review of the horizontal financial equalisation system, including the following points: Evaluation of the standards introduced into the Thuringia Financial Equalisation Act with the reform of the social burden approach, review of the municipal investment grants standardised in § 22e ThürFAG in terms of reason and amount, review of the distribution of key allocations to municipal and district tasks in accordance with § 7 ThürFAG, review of the distribution of the municipal key mass, in particular the population weighting scheme (“Hauptansatzstaffel”) in § 9 Sec. 1 ThürFAG as well as the review of the existing special equalisation of burdens for tasks within the municipal sphere of activity, §§ 17 to 22, §§ 22b to 22g ThürFAG.

Methods

Descriptive analyses, regression analyses, simulation calculations.

Data and other sources

Annual accounting statistics, cash register statistics, socio-demographic and economic data from the Thuringia State Statistical Office.