Examples of local government autonomy

1
Examples of local government autonomy

• Lowest Average Highest
• Area of function rate rate rate
• Rate of municipal income tax 20,.4
  24.6 26.7
• Gross running costs per inhabitant in
• Municipalities 31,281 DKK 43,100 DKK 62,313
  DKK
• Average number of pupils per school 13.84
  pupils 19.50 pupils 22.49 pupils
• Price per month per child in nursery 1,536
  DKK 2,4341 DKK 2,880 DKK
• Price per month for care at residential
• home for elderly 1,202 DKK 2,278 DKK 3,103 DKK
• Price per hour for help/care to elderly
• In their own home 2.25 DKK 5.55 DKK 11.88 DKK
• Water draining tariff per m3 9.85 DKK 21.94
  DKK 60.00 DKK

2
Total Personal Income Tax

• Personal income tax
• Calculated on regulated personal income)
• Municipal income tax (varied/average) 24.6
• Regional (health contribution) 8.0
• Central government income tax (maximum
  level) 26.5
• Total 59.1
• However not more than (tax ceiling) 59.0
• labour market payment 8.0
• Total direct personal income tax 67.0
• Average income tax payment, approx. 49.6

3
Central Government Tax

• Tax on personal income, DKK
• Ground tax more than 41.000 5.5
• Medium tax more than 279.800 6.0
• Maximum tax more than 335,800 15.0
• Max central government tax 26.5