Finland has introduced welfare reform that includes a shift in the performance of welfare tasks from the municipalities to the state. In connection with the reforms, Law 619/2021 and Law 620/2021 have been published in the Official Gazette. Law 619/2021 contains various other income tax changes in connection with the reforms, including the harmonization of the municipal and state tax bases, the extension of the earned income allowance for municipal tax to the state tax, related amendments to the earned income tax credit for state tax, and other changes. Law 620/2021 sets the state individual income tax brackets and rates...