Long abstract

About Statistics Publications & Documents Information by Country

Taxing power of local and regional governments in OECD countries

This set of tables provides an overview on local and regional government's tax autonomy in 2002 and its evolution since 1995.  Tax autonomy is grouped into six categories, from full discretion over tax rates and bases to no discretion at all, including a detailed assessment of tax sharing arrangements. Indicators enable countries to assess and compare their local and regional governments' taxing power in a cross-country perspective.