State-imposed limitations on local government taxation and expenditures (TELs) are a common part of American federalism. But the consequences of TELs are the subject of debate. Are TELs institutional constraints that harm local governments? Or are TELs institutionally irrelevant veils easily...

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.