Germany Tax Equalization System and its Effects on Gap Reduction

It is under debate if the organization of the German Federal State, with itsfeatures and its peculiarities, has been adequate or not to reduce or possibly toequalize territorial differences.This research paper proves that the reduction of economic differences inGermany has been strictly dependent on some principles present in the FundamentalLaw. These principles, up to now, have influenced and bonded some variables,such as the degree of approval that the community as a whole reserved tosolidarity, the repartition of duties among the different levels of Country's government,the fiscal system influencing financial relationships, the tools and themechanisms used to reach such results.The concepts of interpersonal equity and solidarity among territories discussedin this research paper provide useful information applicable to the Italianscenario, often referring to the German experience as benchmark.