Αποτελέσματα Αναζήτησης
This measure, usually known as the 'top marginal rate of taxation', corresponds to the tax rate that applies to the 'last dollar' of income earned by the rich. The chart here gives us an idea of how income taxation has changed in rich countries, by plotting trends in top marginal rates across France, Germany, the UK, the US, and Japan, over ...
Top marginal tax rate of the income tax (i.e. the maximum rate of taxation applied to the highest part of income)
Tax on personal income is defined as the taxes levied on the net income (gross income minus allowable tax reliefs) and capital gains of individuals. This indicator relates to government as a whole (all government levels) and is measured in percentage both of GDP and of total taxation.
This article aims to map the political economy of top personal income tax rate setting. A much-discussed driving factor of top rate setting is the corporate tax rate: governments may prefer to limit the differential between both rates in order to prevent tax-friendly saving of labour incomes inside corporations.
23 Οκτ 2017 · The article explores the relationship between top marginal tax rates on personal income and economic growth. Using a data set of consistently measured top marginal tax rates for a panel of 18 OECD countries over the period 1965–2009, this article finds evidence in favour of a quadratic top tax–growth relationship.
23 Οκτ 2017 · Using a data set of consistently measured top marginal tax rates for a panel of 18 OECD countries over the period 1965–2009, this article finds evidence in favour of a quadratic top...
This dataset shows the top statutory personal income tax rate and top marginal tax rates for employees at the earnings threshold where the top statutory PIT (Personal Income Tax) rate first applies.
