This paper analyzes how minimum local property tax rates affect local tax policy choice. In Finland, central government has raised the limits on property tax rates several times in the past 30 years. I construct a measure of forced tax rate increases caused by these reforms and examine how...

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.

The authors analyze New York state's recently enacted aB 6845, which is aimed at curbing tax shelter transactions. The measure reflects recent changes to the Internal Revenue Code made as part of the American Jobs Creation Act of 2004, as well as concepts found in legislation enacted in...

Frontmatter -- Preface -- Acknowledgments -- Contents -- Chapter I. Introduction -- Chapter II. State-Administered Locally-Shared Taxes -- Chapter III. State-Administered Locally-Shared Corporation -- Chapter IV. State-Administered Locally-Shared Inheritance Taxes -- Chapter V....

The Scottish Government's Budget for 2024-25 takes place at a time of particular uncertainty about the future funding environment. UK government spending plans both for the coming year and for later years seem likely to be topped up, but when and by how much is unclear. The current UK government...

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding available for Scottish public services, and planned spending on different individual services in the coming financial year, 2024-25. In several important respects, the Scottish...

This paper discusses the application of the conceptual framework for potential revenue estimation using Indonesia's existing macroeconomic indicators. The authors find that Gross Regional Domestic Product (GRDP), population, and urbanization rate are good predictors for most tax sources. These...

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.