Subnational Personal Income Tax Autonomy in Selected OECD Countries: a comparative perspective
The purpose of this paper is to summarize the findings of a conference held in Madrid in January 2010. That conference can be seen as a twin to the one whose papers are presented in this book. This will give the reader of this book, which focuses mainly on transaction taxes, a broader view of the use of subnational tax powers. The conference examined the well-established use of subnational personal income tax (PIT) powers in three countries-Canada, Switzerland and the United States , the fairly recent (2009-2011) choice to require the exercise of such autonomy in three other countries-Belgium, Spain and the United Kingdom(Scotland), and the lack of interest in such autonomy in Germany.