Innlemming av barnehagetilskuddet i det kommunale inntektssystemet.

The purpose of this report is to provide a statistical and analytical basis for conversion of the municipal financial equalisation system in Norway in the daycare area, including finding the best measure for explaining municipal spending for kindergartens, and to analyse variations in the costs of daycare centres between municipalities.

The report finds that a model for reorganising the kindergarten grant to include it in the inter-municipal revenue system is not a financially neutral solution and will therefore lead to some reallocation between municipalities. The demand for kindergarten places in a municipality is primarily explained by the number of employed women aged 20 to 44 years and the number of children aged one to five years. Secondly, the demand for places is explained by parental fees, wage levels, number of students in a municipality and the number of children aged between three and five years, while a metropolitan variable has no significant impact on demand. Costs can be divided into municipalities' voluntary (non-objective criteria) and non-voluntary (objective criteria) expenditure and finally expenditure that is not suitable as a standard measurement. While the report cannot provide a model for all objective expenditure, a model is recommended for reimbursement which, in addition to the usual objective criteria, also includes an assessment of the demand for kindergarten places.

The study is based on data from Statistics Norway. This includes data from a municipal level and costs at kindergarten level for private kindergartens. The data have been analysed econometrically, which means on the basis of economic, statistical and mathematical methods and theories.

Håkonsen, L., Lunder, T.E. og Løyland, K. (2010). Innlemming av barnehagetilskuddet i det kommunale inntektssystemet. Bø i Telemark: Telemarksforskning. (TF-rapport nr. 269).