Japan's Hometown Tax (2018)
Full disclosure:  I am a londoner and this is basically how our tax system works except without any of the optionality.I am not at all convinced that towns have a claim to the tax revenue of people who don't use it's services.  The fact regions can force this onto Tokyo etc is a failure of democracy, not a success.  We're living in a time when Cities work, and bigger cities work better than smaller ones.  They're cheaper, greener, have better social outcomes, provide more opportunities etc.  And the response is to try to starve them of revenue to maintain some strange tradition life of worse health, poorer people, less equality and more pollution./rant