Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
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...
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Other Authors: | , |
Format: | eBook Section |
Language: | Inglés |
Published: |
Paris :
OECD Publishing
2013.
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Series: | OECD Taxation Working Papers,
no.15. |
Subjects: | |
See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705903906719 |