Statutory, effective, and optimal net tax schedules in Lithuania

Statutory, effective, and optimal net tax schedules in Lithuania

We estimate effective and optimal net income tax schedules and compare them to the estimated statutory rates for the case of Lithuania for the period 2014–2015. Values of effective net tax rates are estimated from the survey of EU Statistics on Income and Living Conditions; the statutory net tax rat...

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Enregistré dans:
Détails bibliographiques
Auteurs principaux: Cerniauskas Nerijus, Jousten Alain
Format: article
Langue:EN
Publié: Sciendo 2021
Sujets:
optimal tax schedule
effective tax schedule
statutory tax schedule
taxes
transfers
employees
self-employed
lithuania
h2
h21
Labor policy. Labor and the state
HD7795-8027
Accès en ligne:https://doaj.org/article/007f0fe806824508bdac24de23914274
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https://doaj.org/article/007f0fe806824508bdac24de23914274

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