By OECD. Published by : OECD Publishing
In lots of OECD international locations, concerns in monetary federalism characteristic prominently within the political debate. coverage discussions during this quarter should still rather be supported by way of the world over related statistical details on financial family members among degrees of
Read or Download OECD Tax Policy Studies No. 01: Taxing Powers of State and Local Government (OECD Proceedings) PDF
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Additional resources for OECD Tax Policy Studies No. 01: Taxing Powers of State and Local Government (OECD Proceedings)
Sample text
The Province of Åland Åland forms an autonomous Province of Finland. The Province of Åland has a legislative assembly and an executive council of its own. The Finnish Parliament has the general power to legislate matters relating to taxation for the Republic, including the Province. As part of the self-government the provincial legislature has the exclusive right to enact provincial legislation on matters concerning additional taxes on income, temporary income tax and business and entertainment taxes payable to the Province as well as taxes payable to the municipalities.
Tax on beer (heading 5120). Fire insurance tax (heading 5126). Taxes on betting and gambling (heading 5126). Tax on motorvehicles (heading 5210). 5 percent share in the revenue of the wage withholding tax, the personal income tax collected by assessment and the withholding tax on interest (excluding corporations). All these taxes are reported in Revenue Statistics under heading 1110. The Länder share half of the revenues from the corporate income tax and the withholding tax on interest earned by companies (heading 1210) and the withholding tax on dividends (heading 1110) with the Bund.
7 percent of the assessed value. Also, municipalities may introduce a reduction of the tax base for residential property (only). Although the latter element indicates that part of the tax could by classified as type (a), it was decided that the property tax as such best fits a type (b) tax. 5 percent of all tax receipts of local government. Factors impacting on the level of tax revenues The tax rates of municipalities and counties depend on: i) the expected development of the tax base; ii) changes in the tax system; iii) desired level of sub-central government tax revenues.