At the request of the Rhineland-Palatinate Ministry of Finance, FiFo Cologne has examined the vertical components of regional financial equalisation in this German Land. In his report, FiFo researcher Eric Schuß focuses in particular on the marked fluctuations in the finances of municipalities and the Land as a result of the multiple crises since 2020, as well as the long-standing issue of low municipal property and business taxes in the Land. The report is now available as FiFo Report No. 36.