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Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/modelling-the-tax-burden-on-labour-income-in-brazil-china-india-indonesia-and-south-africa_5k8x9b1sw437-en.html
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This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the tax burdens on labour income in each country following the...
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