Publication:
Personal Income Tax Piggybacking

dc.contributor.author Chattha, Muhammad Khudadad
dc.contributor.author Blum, Jürgen René
dc.contributor.author Kelly, Roy
dc.date.accessioned 2023-03-17T15:37:02Z
dc.date.available 2023-03-17T15:37:02Z
dc.date.issued 2023-03-17
dc.description.abstract Personal income tax (PIT) piggybacking is a local surcharge levied by Subnational government (SNGs) on top of the taxable personal income or on the personal income tax liability already being levied by the central government. In contrast to tax sharing arrangements, piggybacking provides more SNG autonomy since the SNG is granted the power to set and levy the piggybacking rate, typically within certain bounds established by the central government, thereby strengthening the accountability between SNGs and their residents. Different versions of PIT piggybacking have been implemented largely in high-income countries, including Denmark, Norway, US, Canada, Spain, and Portugal. Croatia, a middle-income country, has adopted a PIT piggybacking system. While PIT piggybacking is an important source of SNG revenue in these countries, if Indonesia were to adopt a PIT piggyback, it would be one of the first few major middle-income countries to do so. en
dc.identifier http://documents.worldbank.org/curated/en/099083003132330606/P1741580db379b0190919302915fd8b2259
dc.identifier.uri https://openknowledge.worldbank.org/handle/10986/39554
dc.language English
dc.language.iso en_US
dc.publisher World Bank, Washington, DC
dc.relation.ispartofseries Equitable Growth, Finance & Institutions Notes
dc.rights CC BY-NC 3.0 IGO
dc.rights.holder World Bank
dc.rights.uri https://creativecommons.org/licenses/by-nc/3.0/igo/
dc.subject PERSONAL INCOME TAX
dc.subject PIT
dc.subject PIGGYBACKING
dc.title Personal Income Tax Piggybacking en
dc.type Working Paper
dspace.entity.type Publication
okr.date.disclosure 2023-03-17
okr.date.lastmodified 2023-03-13T00:00:00Z en
okr.doctype Publications & Research
okr.docurl http://documents.worldbank.org/curated/en/099083003132330606/P1741580db379b0190919302915fd8b2259
okr.guid 099083003132330606
okr.identifier.externaldocumentum 34020245
okr.identifier.internaldocumentum 34020245
okr.identifier.report 180802
okr.import.id 160
okr.imported true en
okr.language.supported en
okr.pdfurl http://documents.worldbank.org/curated/en/099083003132330606/pdf/P1741580db379b0190919302915fd8b2259.pdf en
okr.region.administrative East Asia and Pacific
okr.region.country Indonesia
okr.topic Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.unit EFI-EAP-GOV-FM & PS-1 (EEAG1)
relation.isAuthorOfPublication 6d7a35f5-aca8-5197-969a-989eb548ff16
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