Sorry, I should have quoted the context. It is an academic paper on economy that evaluates the use of tax income in different municipalities. The full sentence is: "In 2004, in the sample of 78 municipalities, only 10 had not approved the tax, whereas 9 had established the top rate of 4 per cent. " Thank-you
The problem is that it is not a translation, the paper has been written in English by a Spanish speaker and I have been asked to proofread it, so I have to find the best way to phrase the idea in English. What I have quoted is literally the sentence that appears in the paper, and I believe approve is not a good option there. Would the following sound better? I would to alter the original as little as possible, since it is a very specific subject and my corrections could change the concept. In 2004, in the sample of 78 municipalities, only 10 had not passed the tax, whereas 9 had established the top rate of 4 per cent.
Ah.... OK. In that case, I'd go with the idea of "adopted" if I understand the idea correctly, that the "idea" of the tax in question originated somewhere else, and that it had a large degree of "legislative success" which, I think, is better expressed by the use of "adopting" the fiscal measure.