Table 1.
Taxation power of sub-central governments (SCG) in the EU and USA. Only the highest level of tax autonomy (category A1) is included; countries without SCG taxation with such an autonomy level were excluded. Adapted from the Organisation for Economic Co-operation and Development( 17 )
| SCG tax revenue, as % of total tax revenue | Full discretion on rates and reliefs, as % of total tax revenue of the SCG | |
|---|---|---|
| Austria | 4·6 | |
| Länder | 1·6 | 33·4 |
| Local | 3·1 | 9·7 |
| Belgium | 9·9 | |
| States | 5·3 | 95·4 |
| Local | 4·6 | 8·2 |
| Estonia | 1·1 | |
| Local | 1·1 | 8·0 |
| France | 13·0 | |
| Local | 13·0 | 45·6 |
| Italy | 16·5 | |
| Regions | 10·6 | |
| Local | 5·9 | 28·1 |
| Luxembourg | 3·3 | |
| Local | 3·3 | 6·3 |
| Slovak Republic | 2·7 | |
| Local | 2·7 | 4·0 |
| Slovenia | 10·6 | |
| Local | 10·6 | 15·0 |
| Spain | 23·6 | |
| Regions | 13·6 | 92·1 |
| Local | 10·0 | 30·0 |
| USA | 33·7 | |
| States | 19·7 | 100·0 |
| Local* | 14·1 |
*
Local government in the USA has a wide variety of taxing powers but it is not possible to identify the share of each.