Bauer, Helfried; Biwald, Peter; Mitterer, Karoline; … - In: WIFO Monatsberichte (monthly reports) 85 (2012) 12, pp. 943-955
Intragovernmental transfers are an important element of the fiscal equalisation system. With respect to efficiency, the principle of fiscal equivalence or fiscal connectivity is central to the arrangement of fiscal relations between the individual levels of a federal state. Based on this...