This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings ca
The "Jobs and Growth Tax Relief Act of 2003" (JGTRA03) contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates. The political debate
These country-specific summaries are based on the results shown in the latest Taxing Wages report. They focus on two of the eight household types examined in the Report: a single worker earning the av
Organisation for Economic Co-operation and Development40
