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:	Cerniauskas Nerijus, Jousten Alain
Formato:	article
Lenguaje:	EN
Publicado:	Sciendo 2021
Materias:	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
Acceso en línea:	https://doaj.org/article/007f0fe806824508bdac24de23914274
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Statutory, effective, and optimal net tax schedules in Lithuania

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