Simulating “Kommunaler Finanzausgleich”
How much a municipality or city receives in its annual budget through the federal equalization mechanism depends on a huge number of factors, the interaction of which is difficult for out- and insiders to understand. For example, it is not only the municipality’s own tax revenue that is decisive, but also indirectly the population in the other municipalities. The aim of the project is to provide a tool with which the calculations can be carried out automatically and, if possible, presented in a graphically appealing way. In addition to finding and entering raw data, the difficulties of the project are the sometimes changing legal regulations over time. Nevertheless the main scientific focus will be on how sensitive the system is to the parameter of the “Grundsteuer Hebesatz”, which can be set by each local authority.
Note: In terms of content, this project is very much geared towards dual students of the tax office, as a great deal of specialized knowledge will be required. Nevertheless, the topic is of course open to all students.
Inquiries: Tobias Hille