Ermittlung von aufgabenbezogenen Kostenremanenzen im Rahmen des kommunalen Finanzausgleichs in Sachsen-Anhalt
Identifying task-related cost-stickiness as part of the municipal financial equalization in Saxony-Anhalt
By judgment of 9 October 2012 the Constitutional Court of Saxony-Anhalt declared the municipal financial equalization system of this state unconstitutional on the grounds of missing provisions for cost-stickiness in municipal tasks in situations of demographic shrinkage. The legislature was obliged to examine the influence of demographic decline and fixed costs for the various municipal tasks and to integrate the results in municipal financial equalization system.
The study presents the results of this investigation. For 24 differentiated municipal functions cost-stickiness was determined empirically separate for big cities, for smaller municipalities and for the counties. In this respect, from 2014 onwards, municipal financial equalization in Saxony-Anhalt is based on the results of the study.
The broad evidence for fixed cost effects and cost-stickiness at the municipal level directs the research attention to state and federal governments’ expenditures. With aging and shrinking populations cost-stickiness cannot be expected be limited only to the municipal level.
|Auftraggeber||Ministerium der Finanzen des Landes Sachsen-Anhalt|
|Bearbeiter||Dr. Michael Thöne, Dr. Stephan Dobroschke|