Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34...
