This volume, part of the Schriften des Vereins für Socialpolitik, addresses complex issues surrounding local government fiscal equalization. Edited by Dieter Pohmer, it compiles three key contributions discussing the challenges and frameworks for municipal financial systems in Germany. Gerhard Seiler explores the objectives and instruments of local fiscal equalization, proposing a function-based system to determine financial needs for rational decision-making. Karl-Heinrich Hansmeyer examines the role of municipal financial equalization in spatial planning, focusing on central places and their fiscal disparities. Christian Smekal delves into the objectives and design problems of transfers between regions, aiming for effective fiscal policies that enhance public service provision. This compilation is intended for economists, policymakers, and scholars interested in public finance and regional planning. |