Kommunale Finanzausgleichssysteme in Deutschland

Municipal financial equalisation is the most important source of funding for German municipalities after their own tax revenues. It is intended to increase and equalise municipal tax revenue, taking into account inter-municipal differences in needs. The thirteen systems are complex and often opaque. They are regularly the subject of political and constitutional court disputes between the federal states and municipalities. In view of changing tasks and framework conditions, their suitability for the times is being questioned. This volume provides an overview of the organisation of municipal financial equalisation, makes its effects transparent and deals with the derivation of financial equalisation funds, equalisation tariffs, levies and connectivity regulations.

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