Capital districts and territories not belong to any county of Norway. The counties of Norway have two ways of management. The county councils are elected by the people and are responsible for example for health care, but Oslo has no county council, instead the city handles such tasks. The other way is the governor, a national representative in the counties. The governor of Akershus is responsible also for Oslo. The capital of Pakistan, Islamabad, is a planned city within the Islamabad Capital Territory, which was created in 1960 out of the Punjab Province. The Territory elects representatives to both houses of the legislature. Before
Taxation in Norway to capital income (income shifting). In the 2006 tax reform, the income shifting problem was solved by reducing the top marginal tax rate on labour income and introducing a dividend and capital gains tax on return above the normal return of the capital invested (shareholder model). Company shareholders were exempt from dividend and capital gains tax (exemption method), whilst proprietorships and partnerships were taxed at similar principles as the shareholder model. Taxation in Norway Taxation in Norway is levied by the central government, the county municipality ("fylkeskommune") and the municipality ("kommune"). In 2012 the total tax revenue was 42.2% of