If the link above does not work please send your enquiry into OECD.RevenueStatistics@oecd.org with the subject line 'Tax Autonomy Enquiry', which will help us answer your enquiry more quickly.
Tax autonomy data for 2002, 2005 and 2008 is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below :
a.1 - The recipient SCG can set the tax rate and any tax reliefs without needing to consult a higher level government.
a.2 - The recipient SCG can set the rate and any reliefs after consulting a higher level government.
b.1 - The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen.
b.2 - The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen.
c - The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates.
d.1 - There is a tax-sharing arrangement in which the SCGs determine the revenue split.
d.2 - There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs.
d.3 - There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year.
d.4 - There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government.
e - Other cases in which the central government sets the rate and base of the SCG tax.
f - None of the above categories a, b, c, d or e applies.
In the data for 1995, there is only one category under each of the headings a and b as follows:
a - The recipient SCG can set the tax rate and any tax reliefs.
b - The recipient SCG can set the tax rate.
If the link above does not work please send your enquiry into OECD.RevenueStatistics@oecd.org with the subject line 'Tax Autonomy Enquiry', which will help us answer your enquiry more quickly.
Tax autonomy data for 2002, 2005 and 2008 is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below :
a.1 - The recipient SCG can set the tax rate and any tax reliefs without needing to consult a higher level government.
a.2 - The recipient SCG can set the rate and any reliefs after consulting a higher level government.
b.1 - The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen.
b.2 - The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen.
c - The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates.
d.1 - There is a tax-sharing arrangement in which the SCGs determine the revenue split.
d.2 - There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs.
d.3 - There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year.
d.4 - There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government.
e - Other cases in which the central government sets the rate and base of the SCG tax.
f - None of the above categories a, b, c, d or e applies.
In the data for 1995, there is only one category under each of the headings a and b as follows:
a - The recipient SCG can set the tax rate and any tax reliefs.
b - The recipient SCG can set the tax rate.