Subject of the study is the distribution of the cost contributions to social welfare expenditure of the Styrian municipalities. The aim of the study is to examine to what extent and by means of which indicators the district-by-district calculation of the social welfare contribution has led to inequities in the distribution of burdens between the municipalities. For this purpose, principles that can be used to assess the efficiency and fairness of burden sharing are to be defined and possible indicators that speak for unfair or fairer burden sharing to be empirically analyzed and discussed.
