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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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
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2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/007f0fe806824508bdac24de23914274 |
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