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.