Research Catalog

Trends in Top Incomes and their Taxation in OECD Countries

Title
Trends in Top Incomes and their Taxation in OECD Countries [electronic resource] / Michael Förster, Ana Llena-Nozal and Vahé Nafilyan
Author
Förster, Michael.
Publication
Paris : OECD Publishing, 2014.

Available Online

Full text online available onsite at NYPL

Details

Additional Authors
  • Llena-Nozal, Ana.
  • Nafilyan, Vahé.
Description
93 p.; 21 x 29.7cm.
Summary
The shares of top income recipients in total pre-tax income have increased in OECD countries in the past three decades, particularly in most of the English-speaking countries but also in some Nordic (from low levels) and Southern European countries. Today, the richest one percent receives between 7% of all pre-tax income in Denmark and the Netherlands up to almost 20% in the United States. This increase is the result of the top 1% capturing a disproportionate share of overall income growth over the past thirty years: around 20 – 25% in Australia and the United Kingdom, up to 37% in Canada and even 47% in the United States. At the same time, tax reforms in almost all OECD countries reduced top personal income tax rates as well as rates of other taxes affecting the highest income earners. Indeed, while top tax rates were equal to or above 70% in half of the countries in the mid-1970s, this rate has been halved in many countries by 2013.
Series Statement
OECD Social, Employment and Migration Working Papers, 1815-199X ; no.159
Uniform Title
OECD Social, Employment and Migration Working Papers, no.159.
Subject
  • Social Issues/Migration/Health
  • Taxation
  • Economics
LCCN
10.1787/5jz43jhlz87f-en
OCLC
oecd-lib-001541
Author
Förster, Michael.
Title
Trends in Top Incomes and their Taxation in OECD Countries [electronic resource] / Michael Förster, Ana Llena-Nozal and Vahé Nafilyan
Imprint
Paris : OECD Publishing, 2014.
Series
OECD Social, Employment and Migration Working Papers, 1815-199X ; no.159
OECD Social, Employment and Migration Working Papers, 1815-199X ; no.159.
Connect to:
http://dx.doi.org/10.1787/5jz43jhlz87f-en
Indexed Term
Social Issues/Migration/Health
Taxation
Economics
Added Author
Llena-Nozal, Ana.
Nafilyan, Vahé.
Other Standard Identifier
10.1787/5jz43jhlz87f-en doi
View in Legacy Catalog