Fiscal equalization scheme, equalization transfers, vertical equalization arrangement

Unless explicitly defined otherwise, this refers to the regulation of legal relations among the various tax creditors (federal government, states, [cantons,] municipalities) of the same federation. – See financial architecture. – Cf. Deutsche Bundesbank Monthly Report of September 2014, pp. 35 ff. (detailed presentation with reference to Germany; overviews; references).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
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