Discussion Papers no. 715

A structural approach for analyzing fiscal equalization

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Many countries apply cost-equalization and/or fiscal capacity equalization formulas to enable subnational governments to provide comparable service standards at comparable tax rates. This paper demonstrates how measures of expenditure needs and fiscal capacity can be derived from a structural model of local government spending and taxing behavior. The structural parameters are shown to provide the information required to implement equalization according to the principle of horizontal equity.

Om publikasjonen

Tittel

A structural approach for analyzing fiscal equalization

Ansvarlig

Audun Langørgen

Serie og -nummer

Discussion Papers no. 715

Utgiver

Statistics Norway

Emne

Discussion Papers

ISSN

1892-753X

Antall sider

36

Målform

Engelsk

Om Discussion Papers

Discussion papers comprise research papers intended for international journals and books. A preprint of a Discussion Paper may be longer and more elaborate than a standard journal article as it may include intermediate calculations, background material etc.

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