Taxing high incomes


This report from the think tank EPICENTER compares top effective marginal tax rates on labour income in 41 OECD and EU countries.

The top effective marginal tax rate is the total tax paid on the last dollar earned by a high-earning worker, taking social security contributions and consumption taxes into account in addition to income taxes. It is a measure of the degree of progressivity and redistribution in the tax system, and is of great policy interest. The highest marginal tax rate is found in Sweden, 76 percent, and the lowest in Bulgaria, 29 percent. In general, the Nordic and the Western European countries have the highest effective tax rates.

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