Income tax rates have been argued by some to impact on work incentives, and have been subject to extensive reform in numerous countries. Since the 1980s, in Danmark and the UK the top marginal income tax rate has been lowered and income tax thresholds raised; income tax on overtime has been reduced in Italy; and the lower threshold for income tax has been raised in Sweden (ibid.). Arguably the least 'distortion' approach to the taxation of income is the so-called 'flat tax' approach. An attempt to introduce a version of a locally-set flat tax to pay for local services (the 'Community Charge', popularly known as the 'Poll Rax) had to be abandoned in Britain followig massive non-payment and civil disobedience. However, nationally-levied 'flat taxes' on income have been implememted in a number of countries, particularly in Eastern Europe and the Baltic and Balkan nations.