Search Results - subject:"Fiscal equalisation"

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The role of central places in communal fiscal equalisation under special consideration of function-sharing cities by the example of the possible upper centre Harz

Greiving, Stefan; Fuchs, Marisa; Terfrüchte, Thomas - In: Raumforschung und Raumordnung / Spatial Research and … 83 (2025) 1, pp. 46-62

This research paper addresses the role of central places in communal fiscal equalisation and, in particular, the … inhabitants of third municipalities is. For this purpose, the fiscal equalisation laws of the federal states are evaluated …

Persistent link: https://www.econbiz.de/10015329143

The role of central places in communal fiscal equalisation under special consideration of function-sharing cities by the example of the possible upper centre Harz

Greiving, Stefan; Fuchs, Marisa; Terfrüchte, Thomas - In: Raumforschung und Raumordnung 83 (2025) 1, pp. 46-62

Persistent link: https://www.econbiz.de/10015327467

Steuerkraftermittlung im kommunalen Finanzausgleich nach der Grundsteuerreform: Ergänzungsstudie zum Vorhaben "Überprüfung Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich des Landes Nordrhein-Westfalen"

Gerhards, Eva; Thöne, Michael - 2025

that would allow this rate-option model to be integrated into the fiscal equalisation system in a legally secure manner …

Persistent link: https://www.econbiz.de/10015361374

Steuerkraftermittlung im kommunalen Finanzausgleich nach der Grundsteuerreform : Ergänzungsstudie zum Vorhaben "Überprüfung Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich des Landes Nordrhein-Westfalen"

Gerhards, Eva; Thöne, Michael - 2025

that would allow this rate-option model to be integrated into the fiscal equalisation system in a legally secure manner …

Persistent link: https://www.econbiz.de/10015357263

Klimaansatz und mehrjährige Steuerkraft im kommunalen Finanzausgleich Nordrhein-Westfalen

Döring, Thomas; Gerhards, Eva; Thöne, Michael - 2024

The study analyses two different questions regarding municipal fiscal equalisation in North Rhine-Westphalia. Firstly … could be incorporated into municipal fiscal equalisation (KFA). The primary finding of the study is that the heterogeneous … reducing administrative burdens, would be a novelty for municipal climate protection and also for fiscal equalisation. However …

Persistent link: https://www.econbiz.de/10014577240

The fiscal architecture of the EU cohesion policy

Thöne, Michael - 2024

States and their regions. Not least with regard to this fiscal equalisation formula, known as the Berlin method, the paper … this policy area. The character of vertical fiscal equalisation with a horizontal effect and a strong investment focus … "luxury fiscal equalisation" can also be reduced, which is currently carried out by allocating cohesion funds even to the …

Persistent link: https://www.econbiz.de/10014577264