Publication:
Personal Income Tax Piggybacking

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dc.contributor.authorChattha, Muhammad Khudadad
dc.contributor.authorBlum, Jürgen René
dc.contributor.authorKelly, Roy
dc.date.accessioned2023-03-17T15:37:02Z
dc.date.available2023-03-17T15:37:02Z
dc.date.issued2023-03-17
dc.description.abstractPersonal 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.identifierhttp://documents.worldbank.org/curated/en/099083003132330606/P1741580db379b0190919302915fd8b2259
dc.identifier.doi10.1596/39554
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/39554
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesEquitable Growth, Finance & Institutions Notes
dc.rightsCC BY-NC 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0/igo/
dc.subjectPERSONAL INCOME TAX
dc.subjectPIT
dc.subjectPIGGYBACKING
dc.titlePersonal Income Tax Piggybackingen
dc.typeWorking Paper
dspace.entity.typePublication
okr.crossref.titlePersonal Income Tax Piggybacking
okr.date.disclosure2023-03-17
okr.date.lastmodified2023-03-13T00:00:00Zen
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099083003132330606/P1741580db379b0190919302915fd8b2259
okr.guid099083003132330606
okr.identifier.externaldocumentum34020245
okr.identifier.internaldocumentum34020245
okr.identifier.report180802
okr.import.id160
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099083003132330606/pdf/P1741580db379b0190919302915fd8b2259.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryIndonesia
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.unitEFI-EAP-GOV-FM & PS-1 (EEAG1)
relation.isAuthorOfPublication6d7a35f5-aca8-5197-969a-989eb548ff16
relation.isAuthorOfPublication.latestForDiscovery6d7a35f5-aca8-5197-969a-989eb548ff16
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