However, most local governments across the OECD have “baskets” of local taxes which may be levied on incomes, goods and services, as well as property: Table 4: Distribution of Local Taxes, some OECD Countries, 2019 (as % of total local tax) Income Property Goods and services Other Australia 0% 100% 0% 0% Austria 72% 14% 7% 3% Belgium 35% 57% 7% 0% Canada 0% 97% 2% 1% Czech Republic 0% 56% 44% 0% Denmark 89% 11% 0% 0% Estonia 0% 82% 18% 0% Finland 92% 8% 0% 0% France 7% 50% 35% 7% Germany 80% 11% 9% 0% Greece 0% 93% 7% 0% Iceland 80% 17% 2% 0% Ireland 0% 95% 0% 0% Italy 19% 22% 31% 28% Japan 51% 27% 21% 1% Korea 20% 45% 26...