Climate protection and conventional municipal fiscal equalisation do not match. This somewhat sobering finding from the study conducted by FiFo Köln together with Thomas Döring (sofia Darmstadt) for the Land North Rhine-Westphalia prompts us to take an innovative approach. With the climate impact approach, we present a concept - not yet ready-to-use - for combining targeted municipal climate protection, modern fiscal performance orientation and the reduction of administrative burdens. In its second focus, the study analyses the advantages and disadvantages of multi-year tax capacity measurement in fiscal equalisation. The German Report is published today as FiFo Report No. 34.

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