Trends in Personal Income Tax and Employee Social Security Contribution Schedules
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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资源简介：
Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal...
