Question: What is the marginal rate of tax in the country with a coat of arms of a stringed agent, the way a lion is to the country they traveled to?

<P0-S0> The Royal coat of arms of the United Kingdom are "Quarterly, I and IV Gules three lions passant guardant in pale Or [for England]; II Or a lion rampant within a double tressure flory-counter-flory Gules [for Scotland]; III Azure a harp Or stringed Argent [for Ireland]". <P0-S1> The supporters are the Lion and the Unicorn; the motto is "Dieu et mon droit" (French: "God and my Right"). <P0-S2> Surrounding the shield is a representation of a Garter bearing the motto of the Chivalric order of the same name; "Honi soit qui mal y pense". <P0-S3> (Old French: "Shame be to him who thinks evil of it"). <P0-S4> In Scotland, the monarch uses an alternative form of the arms in which quarters I and IV represent Scotland, II England, and III Ireland. <P0-S5> The mottoes are "In Defens" (an abbreviated form of the Scots "In My Defens God Me Defend") and the motto of the Order of the Thistle; "Nemo me impune lacessit". <P0-S6> (Latin: "No-one provokes me with impunity"); the supporters are the unicorn and lion, who support both the escutcheon and lances, from which fly the flags of Scotland and England. <SEP> <P1-S0> originally introduced as a classical tax system, in which companies were subject to tax on their profits and companies' shareholders were also liable to income tax on the dividends that they received, the first major amendment to corporation tax saw it move to a dividend imputation system in 1973, under which an individual receiving a dividend became entitled to an income tax credit representing the corporation tax already paid by the company paying the dividend. <P1-S1> the classical system was reintroduced in 1999, with the abolition of advance corporation tax and of repayable dividend tax credits. <P1-S2> another change saw the single main rate of tax split into three. <P1-S3> tax competition between jurisdictions reduced the main corporate tax rate from 28% in 2008 - 2010 to a flat rate of 20% as of april 2015. <SEP> <P2-S0> In Ireland there is an income tax, a value added tax (VAT), and various other taxes. <P2-S1> Employees pay pay - as - you - earn (PAYE) taxes based on their income, less certain allowances. <P2-S2> The taxation of earnings is progressive, with little or no income tax paid by low earners and a high rate applied to middle to top earners, the top marginal rate of tax (including USC and PRSI) is 52%. <P2-S3> However a large proportion of central government tax revenue is also derived from VAT, excise duties and other taxes on consumption. <P2-S4> The standard rate of corporation tax is among the lowest in the world at 12.5%. <SEP> <P3-S0> since re-establishing independence, estonia has styled itself as the gateway between east and west and aggressively pursued economic reform and integration with the west. <P3-S1> estonia's market reforms put it among the economic leaders in the former comecon area. <P3-S2> [citation needed] in 1994, based on the economic theories of milton friedman, estonia became one of the first countries to adopt a flat tax, with a uniform rate of 26% regardless of personal income. <P3-S3> in january 2005, the personal income tax rate was reduced to 24%. <P3-S4> another reduction to 23% followed in january 2006. the income tax rate was decreased to 21% by january 2008. the government of estonia finalised the design of estonian euro coins in late 2004, and adopted the euro as the country's currency on 1 january 2011, later than planned due to continued high inflation. <P3-S5> a land value tax is levied which is used to fund local municipalities. <P3-S6> it is a state level tax, however 100% of the revenue is used to fund local councils. <P3-S7> the rate is set by the local council within the limits of 0.1–2.5%. <P3-S8> it is one of the most important sources of funding for municipalities. <P3-S9> the land value tax is levied on the value of the land only with improvements and buildings not considered. <P3-S10> very few exemptions are considered on the land value tax and even public institutions are subject to the tax. <P3-S11> the tax has contributed to a high rate (~90%) of owner-occupied residences within estonia, compared to a rate of 67.4% in the united states. <SEP> <P4-S0> Queen Margaret and her son had fled to north Wales, parts of which were still in Lancastrian hands. <P4-S1> They later travelled by sea to Scotland to negotiate for Scottish assistance. <P4-S2> Mary of Gueldres, Queen Consort to James II of Scotland, agreed to give Margaret an army on condition that she cede the town of Berwick to Scotland and Mary's daughter be betrothed to Prince Edward. <P4-S3> Margaret agreed, although she had no funds to pay her army and could only promise booty from the riches of southern England, as long as no looting took place north of the River Trent.