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Annex E: Local Taxation in Other Countries
In 2006, the Local Government Finance Review Committee published an analysis of the kind of local taxes that are levied in different countries. This analysis was based on data from the International Monetary Fund. It is reproduced below to help consultation respondents understand the international context of local taxation and how the proposed Scottish system compares with other countries. The analysis indicates that income tax is a common feature of local taxation.
Sub-national Tax Revenues by type of tax as a % of GDP
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