Kommunen im Finanzausgleich des Grundgesetzes

Against the background of reorganization of the federal fiscal relations and the debt cap coming into force in 2020 the author deals with the treatment of local level in the financial equalization system of the German constitution.
His investigation starts with an analysis of the position of municipalities and municipality associations in the financial constitution. Thereby the author examines the fiscal independence of municipalities, their relation as well as the federal states.
In the following he first analyses the statutory framework of municipality financing. He distinguishes between tax revenues and the local financial responsibilities, takes legal developments in the law of the federal states into account and develops reform proposals.
Subsequently the author turns to the role of the municipalities in the redistribution of income between the federal states. He states how the municipalities are considered now and examines how they should be in future.