17.05.2021 - Many features have turned out to be appropriate; some should be made better: FiFo Report No. 30 presents the evaluation of the horizontal and vertical fiscal equalisation of the Free State of Thuringia. Now in the third German Land, the FiFo approach of differentiated, task-specific regression analysis of municipal financial needs proves its validity. It provides the platform for means-tested fiscal equalisation, which is also being increasingly demanded by the constitutional courts of the Länder.