Appendix 2 - International Experience in Municipal Finances
Table
2.1: Pattern of Local Taxation in OECD Countries 1988
Country
Local
Taxes as % of
As
% of Local Taxes
Total Taxes
Local
Revenues
Income
Tax
Sales
Tax Property Tax
Australia
3.3%
43.2%
0.0%
0.0%
99.6
Austria
10.8
52.7
50.6
33.2
9.2
Belgium
5.0
37.4
76.8
0.0
0.0
Canada
9.1
39.1
0.0
0.3
84.5
Denmark
30.0
49.6
92.1
0.1
7.8
Finland
25.6
45.0
99.1
0.1
0.9
France
8.9
44.3
14.7
4.9
34.2
Germany
8.7
36.7
81.9
0.3
17.1
Greece
9.9
n.a.
0.0
33.2
0.0
Ireland
2.2
6.2
0.0
0.0
100.0
Italy
1.8
3.6
41.7
22.3
0.0
Japan
25.9
n.a.
61.0
11.5
22.4
Luxembourg
11.9
55.4
80.5
15.1
3.7
Netherlands
2.2
5.9
0.0
1.3
73.5
New Zealand
5.5
n.a.
0.0
1.4
92.4
Norway
20.9
n.a.
88.9
0.0
7.6
Portugal
5.4
n.a.
43.6
29.4
23.7
Spain
11.3
57.3
31.7
29.6
27.1
Sweden
27.6
61.1
99.6
0.4
0.0
Switzerland
15.8
n.a.
86.3
0.4
13.3
Turkey
10.1
n.a.
41.0
37.4
3.4
U.K.
10.5
32.6
0.0
0.0
100.0
U.S.A.
12.2
40.0
6.0
15.3
74.2
Source : Calculated
from OECD (1990, 1991)
Appendix
2 (Concld.)
International
Experience in Municipal Finances
Table
2.2: Relative Importance of Local Taxes in Selected OECD Countries (2001)
Countries
Tax
sources as a percent of total
Local
taxes as
Local
taxes
local
tax revenues
a
percent of
as
a percent
Income1
Sales2
Property3
Other4
GDP
of
all taxes5
Federal:
Australia
0.0
0.0
100.0
0.0
1.0
3.0
Austria
55.3
29.7
9.9
5.1
4.4
10.1
Belgium
86.5
13.2
0.0
0.3
2.1
4.7
Canada
0.0
1.9
91.3
6.8
2.9
8.1
Germany
78.0
6.0
15.8
0.2
2.6
7.5
Mexico
0.0
2.6
86.7
10.8
0.1
0.8
Switzerland
84.4
0.3
15.3
0.0
5.0
14.0
United States
6.5
21.8
71.8
0.0
3.5
11.5
Unweighted average Unitary:
38.8
9.3
48.8
2.9
2.9
7.5
Czech Republic
90.8
4.2
4.6
0.4
4.8
12.4
Denmark
93.4
0.1
6.5
0.0
15.9
32.9
Finland
95.4
0.0
4.4
0.1
9.9
21.2
France
0.0
11.5
48.2
40.4
4.4
9.7
Greece
0.0
46.3
0.0
53.8
0.4
1.0
Hungary
0.8
76.2
22.5
0.4
2.0
5.2
Iceland
78.0
7.6
14.3
0.0
8.3
22.4
Ireland
0.0
0.0
100.0
0.0
0.6
1.8
Italy
12.2
8.6
18.6
60.6
4.8
11.4
Japan
47.4
20.7
30.9
1.0
7.0
25.6
Korea
16.6
26.5
53.3
3.6
3.9
15.1
Luxembourg
92.9
1.3
5.6
0.3
2.4
5.9
Netherlands
0.0
44.0
56.0
0.0
1.4
3.4
New Zealand
0.0
9.7
90.3
0.0
1.8
5.8
Norway
89.9
2.2
7.9
0.0
6.5
16.3
Poland
78.4
1.8
19.8
0.0
5.7
16.3
Portugal
21.6
33.7
44.5
0.2
2.3
6.3
Slovak Republic
59.9
11.8
28.2
0.1
1.5
4.0
Spain
25.2
36.1
37.3
1.4
5.9
16.9
Sweden
100.0
0.0
0.0
0.0
16.0
29.8
Turkey
24.7
31.5
6.5
37.3
4.3
13.0
United Kingdom
0.0
0.0
99.5
0.5
1.5
4.1
Unweighted average
38.0
16.8
31.6
9.1
4.8
12.7
1. Includes individual and
corporate income tax plus payroll tax. 2. Includes general consumption taxes,
taxes on goods and services (fuel taxes, hotel and motel occupancy) and taxes
on use on goods or on permission to use goods or perform activities. 3. Taxes
on property including recurring taxes on net wealth. 4. Includes social security
contributions in Austria and some residual taxes mainly on business (Austria,
Canada, and Germany) and miscellaneous taxes everywhere. 5. Total includes
central government, state government, local government and social security funds. Source : OECD, Revenue Statistics 1965-2001 (Paris:
OECD, 2002), Tables 135 to 168.
