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Follow up to Committee Meeting 10/10/07

Is there any international evidence to suggest that the choice of local government taxation (property vs. income) is related to the degree of home ownership?

Rank

Country

Proportion of Homeowners 1.

Main Local Tax Source

1

Ireland

83%

Property

2

Italy

78%

Income

3

Australia

69%

Property

4

UK

69%

Property

5

Finland

67%

Income

6

Canada

67%

Property

7

US

65%

Property

8

Belgium

65%

Income

9

Japan

60%

Mixture

10

Sweden

60%

Income

11

France

54%

Property

12

Denmark

53%

Income

13

Netherlands

49%

Property

14

Germany

43%

Income

1. The figures are based upon home ownership as a percentage of all households, using data for 2000.