{Reference Type}: Journal Article {Title}: Why do we have three rational number notations? The importance of percentages. {Author}: Siegler RS;Tian J;Siegler RS;Tian J;Siegler RS;Tian J; {Journal}: Adv Child Dev Behav {Volume}: 63 {Issue}: 0 {Year}: 2022 {Factor}: 3.531 {DOI}: 10.1016/bs.acdb.2022.05.001 {Abstract}: The integrated theory of numerical development provides a unified approach to understanding numerical development, including acquisition of knowledge about whole numbers, fractions, decimals, percentages, negatives, and relations among all of these types of numbers (Siegler, Thompson, & Schneider, 2011). Although, considerable progress has been made toward many aspects of this integration (Siegler, Im, Schiller, Tian, & Braithwaite, 2020), the role of percentages has received much less attention than that of the other types of numbers. This chapter is an effort to redress this imbalance by reporting data on understanding of percentages and their relations to other types of numbers. We first describe the integrated theory; then summarize what is known about development of understanding of whole numbers, fractions, and decimals; then describe recent progress in understanding the role of percentages; and finally consider instructional implications of the theory and research.