Expenditure per student in the Folkeskole varies across municipalities for a number of reasons. Expenditure might be high because inhabitants have a high income, because the municipality chooses to have a relatively high income tax rate, because of characteristics that increase the expenditure needs and thus the grants from the central government, and/or because a municipality chooses to prioritise the Folkeskole compared to other local public services. The central government steers in relation to the national goals set with the reform (see Chapters 1 and 3).