Relevant bibliographies by topics / Marginal income tax rate

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Marginal income tax rate'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Marginal income tax rate"

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Liu, Zhenya, Wu Yang, and David Dickinson. "Asymptotic Marginal Tax Rate of Individual Income Tax in China." Economic and Political Studies 2, no. 2 (2014): 121–38. http://dx.doi.org/10.1080/20954816.2014.11673847.

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Myles, Gareth D. "On the optimal marginal rate of income tax." Economics Letters 66, no. 1 (2000): 113–19. http://dx.doi.org/10.1016/s0165-1765(99)00191-3.

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Enis, Charles R., and Leroy F. Christ. "Implications of Phase-Outs on Individual Marginal Tax Rates." Journal of the American Taxation Association 21, no. 1 (1999): 45–72. http://dx.doi.org/10.2308/jata.1999.21.1.45.

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The goal of this paper is to show the behavior of effective marginal tax rates relative to statutory marginal tax rates within the rate structure of the present federal income tax regime. Understanding the behavior of effective marginal rates is important as these rates are a significant component of tax planning and decision making. Statutory marginal tax rates are explicitly stated in published rate schedules. Various deductions, exemptions and credits involved in determining the tax liability are phased out as gross income increases. These restrictions result in effective marginal tax rates
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Kiss, Aron. "The optimal top marginal tax rate: Application to Hungary." European Journal of Government and Economics 2, no. 2 (2013): 100. http://dx.doi.org/10.17979/ejge.2013.2.2.4290.

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The paper applies recent developments in the theory of optimal income taxation to the Hungarian personal income tax system. The main conclusion is that the optimal top marginal tax rate in Hungary is likely to be higher, perhaps substantially, than the actual rate. It is discussed how this result depends on the parameters describing labor-supply behavior, the income distribution, and the redistributive preferences of society.
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Creedy, John, and Norman Gemmell. "Measuring Revenue-maximizing Elasticities of Taxable Income." Public Finance Review 45, no. 2 (2016): 174–204. http://dx.doi.org/10.1177/1091142115589970.

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This article considers the question of whether marginal tax rates (MTRs) in the US income tax system are on the “right” side of their respective Laffer curves. Previous attention has tended to focus specifically on the top MTR. Conceptual expressions for these “revenue-maximizing elasticities of taxable income” (ETI L), based on readily observable tax parameters, are presented for each tax rate in a multi-rate income tax system. Applying these to the US income tax, with its complex effective marginal rate structure, demonstrates that a wide range of revenue-maximizing ETI values can be expecte
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Devereux, Michael P., Li Liu, and Simon Loretz. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records." American Economic Journal: Economic Policy 6, no. 2 (2014): 19–53. http://dx.doi.org/10.1257/pol.6.2.19.

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We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax rate using the population of UK corporation tax returns. We analyze bunching in the distribution of taxable income at kinks in the marginal rate schedule. We decompose this elasticity into an elasticity of total income with respect to the corporation tax rate, and an elasticity of the share of income taken as profit with respect to the difference between the personal and corporate tax rates. This implies a marginal deadweight cost at the £10,000 kink of around 29 percent of tax revenue. (JEL G3
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Jordaan, Yolande, and Nicholaas J. Schoeman. "Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model." South African Journal of Economic and Management Sciences 18, no. 3 (2015): 380–94. http://dx.doi.org/10.4102/sajems.v18i3.795.

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This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base, but also tax efficiency and the optimum level of taxes that supports economic growth. Using an optimal revenue-maximising rate (based on Laffer analysis), the elasticity of taxable income is derived with respect to marginal tax rates for each taxable-income category. These elasticities are then used to quantify the impact of changes in ma
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Rubil, Ivica, and Marko Ledic. "Behavioural responses to taxes and optimal taxation of top labour incomes in Croatia." Panoeconomicus, no. 00 (2025): 21. https://doi.org/10.2298/pan241023021r.

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We use a model of optimal labour income taxation and tax records data to determine the optimal marginal tax rate for top labour income earners in Croatia in the period 2014-2021. Behavioural responses to taxation through labour supply and tax evasion, captured by the elasticity of taxable income, are estimated based on several tax reforms. Responses through international migration are also considered. In 2021, for most combinations of the relevant parameters, the optimal top marginal rate of personal income tax is higher than the actual rate. Also, for most parameter combinations, the reductio
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Schmidt, Ulrich. "Agency costs and income taxation." Journal of Governance and Regulation 1, no. 1 (2012): 64–67. http://dx.doi.org/10.22495/jgr_v1_i1_p6.

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This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases) these agency costs if the agent exhibits decreasing (increasing) absolute risk aver
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Li, Jinlu, Shuanglin Lin, and Congjun Zhang. "Skill distribution and the optimal marginal income tax rate." Economics Letters 118, no. 3 (2013): 515–18. http://dx.doi.org/10.1016/j.econlet.2012.12.022.

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Dissertations / Theses on the topic "Marginal income tax rate"

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Becker, Christopher. "INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S." OpenSIUC, 2013. https://opensiuc.lib.siu.edu/dissertations/755.

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One way a multinational corporation can further satisfy its primary objective, which is to maximize shareholder wealth, is to minimize the share of its income that is transferred through taxation to the various sovereign nations within which it does business. The profit maximizing firm attempts to maximize (minimize) taxable income in those jurisdictions where income tax burdens are the least (most) in such a way as to diminish the present value of its global total tax burden. While the US corporate income tax rate has remained relatively stable over the decades since most US income tax rates
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Kudelka, Damian. "Determining the relationship between marginal income tax rates and income inequality from 1959 to 2005." Connect to Electronic Thesis (CONTENTdm), 2009. http://worldcat.org/oclc/456293186/viewonline.

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Kohoutová, Kateřina. "Efektivní zdanění práce v ČR a na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197797.

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The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressi
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Formánková, Barbara. "Jednotka zdanění jako faktor odvodového zatížení osobních příjmů ve státech OECD." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360561.

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This Masters thesis elaborates on the influence of tax unit on the amount of the personal income tax burden in OECD countries. Its aim is to analyse the effect of the nominal tax rate on the development of the tax units application. In the first part I deal with the possible theoretical settings of the tax unit and assesses the advantages and disadvantages that such settings bring about. The second part reflects the practical way of taxation in relation to a particular taxing unit and the related tax relief taking into consideration the social status of the taxpayer. In the final part, which a
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Grohovaz, Federico <1995&gt. "Un nuovo welfare state. Flat-rate income tax e minimo vitale." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15752.

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Analisi storica e contemporanea di un sistema fiscale basato su imposta proporzionale sul reddito e un minimo vitale. Riforma del sistema fiscale italiano con proposta e stima dei costi dell'investimento pubblico.
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Cao, Jifeng. "Empirical evidence on explicit and implicit corporate tax burdens for public listed companies in the People's Republic of China." Thesis, University of Exeter, 2012. http://hdl.handle.net/10036/3612.

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This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate (ETR), marginal tax rate (MTR) and implicit tax in particular. These areas have been addressed for a number of years within the developed market context, whereas the same research for companies in developing countries is largely non-existent in Western literature. The first topic is the ETR and MTR analysis. The ETR analysis offers an overview of the actual tax burden for listed companies in the People’s Republic of China (PRC), together with the Statutory Tax Rate (STR) analysis, which incorpo
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Sicsic, Michaël. "Les incitations fiscales au travail et à la recherche et développement en France et leurs effets sur le marché du travail." Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020068.

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Cette thèse s’intéresse aux incitations monétaires au travail et à la R&amp;D du système socio-fiscal français, à leurs évolutions et à leurs effets. Nous simulons d’abord les incitations à travailler plus (marge intensive) et à retrouver un emploi (marge extensive) de l’ensemble de la population française, en prenant en compte l’ensemble des prélèvements sur les revenus du travail et des prestations sous condition de ressources. Nous montrons que les incitations ont augmenté dans le bas de la distribution depuis 1998 du fait de réformes dans les années 2000, et que les taux marginaux d’imposi
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Petersen, Hans-Georg. "Income taxation and the choice of the tax rate schedule : sacrifice principles and "just" tax rates." Universität Potsdam, 2011. http://opus.kobv.de/ubp/volltexte/2011/5392/.

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In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with
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Manley, Steven. "The elasticity of taxable income with respect to the 2001 and 2003 federal marginal tax cuts." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2007. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.

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Mudenda, Lackson Daniel. "Corporate Income Tax Rate and Foreign Direct Investment : The Case of Southern African Economies." Thesis, Umeå universitet, Nationalekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-106899.

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Books on the topic "Marginal income tax rate"

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Feenberg, Daniel. The alternative minimum tax and effective marginal tax rates. National Bureau of Economic Research, 2003.

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Feenberg, Daniel. The alternative minimum tax and effective marginal tax rates. Massachusetts Institute of Technology, Dept. of Economics, 2003.

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David, Dunn. Analyzing taxes on business income with the marginal effective tax rate model. World Bank, 1990.

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Creedy, John. A tax package to reduce the marginal rate of income tax and the wage of trade unions. University of Melbourne,Dept. of Economics, 1988.

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Easterly, William Russell. Marginal income tax rates and economic growth in developing countries. Country Economics Dept., World Bank, 1992.

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Saez, Emmanuel. Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications. National Bureau of Economic Research, 2004.

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Saez, Emmanuel. Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications. National Bureau of Economic Research, 2004.

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Kotlikoff, Laurence J. Would the FairTax raise or lower marginal and average tax rates. National Bureau of Economic Research, 2005.

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S, Feldstein Martin. The effect of marginal tax rates on taxable income: A panel study of the 1986 tax reform act. National Bureau of Economic Research, 1993.

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G, Gale William, and Weiner David 1959-, eds. Six tax laws later: How individuals' marginal federal income tax rates changed between 1980 and 1995. Macroeconomic Analysis and Tax Analysis Divisions, Congressional Budget Office, 1998.

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Book chapters on the topic "Marginal income tax rate"

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Murakami, M., S. Asano, and K. Shimono. "Equity in the Income Tax Rate Structure: Measurement on the Income Elasticity of Marginal Utility and Its Application." In Organization, Performance and Equity: Perspectives on the Japanese Economy. Springer US, 1996. http://dx.doi.org/10.1007/978-1-4615-6267-2_7.

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Kang, Jia, and He Ping. "Marginal Tax Rate." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_693.

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Eichhorn, Wolfgang, Helmut Funke, and Winfried Gleissner. "Income Tax Rate: Properties and Implications." In Models, Methods and Decision Support for Management. Physica-Verlag HD, 2001. http://dx.doi.org/10.1007/978-3-642-57603-4_20.

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Blomquist, N. Sören. "The Wage Rate Tax—An Alternative to the Income Tax?" In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_12.

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Dubin, Jeffrey A. "IRS Criminal Investigation: Measuring the Marginal Monetary Effect of Criminal Investigation Convictions." In The Causes and Consequences of Income Tax Noncompliance. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-0907-7_8.

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Nong, Jin, and Yang Chen. "Corporate Marginal Tax Rate Estimation: Evidence Based on China’s Listed Companies." In The State of China’s State Capitalism. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-0983-0_12.

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Rose, Manfred, Hans Kungl, and Bernhard Kühn. "Incidence Effects of Changing the German Income Tax Rate Schedule." In Welfare and Efficiency in Public Economics. Springer Berlin Heidelberg, 1988. http://dx.doi.org/10.1007/978-3-642-73370-3_7.

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Ndou, Eliphas, Nombulelo Gumata, and Mthuli Ncube. "Exchange Rate Depreciation Shocks and Redistribution of Income: The Marginal Propensity to Consume Channel." In Global Economic Uncertainties and Exchange Rate Shocks. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62280-4_10.

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Inoue, Nozomu, Shigeru Matsumoto, and Minoru Morita. "Inequalities in the Impact of the Carbon Tax in Japan." In Economics, Law, and Institutions in Asia Pacific. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_12.

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Abstract Although Japan’s current carbon tax rate is much lower than the rates applied in European countries, the Japanese government may increase the tax rate in the near future, in order to strengthen measures to combat global warming. Since a country’s carbon-pricing policy does not distort its economy, it is considered to be an efficient policy measure. However, the burden of carbon pricing varies across regions and across households. Since low-income households generally allocate a larger proportion of their disposable income to energy costs than high-income households, the burden of carb
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Gérard, Marcel. "Cost of capital, investment location and marginal effective tax rate: methodology and application." In Empirical Approaches to Fiscal Policy Modelling. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1538-4_5.

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Conference papers on the topic "Marginal income tax rate"

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Shiaoi, Tsung-Wen. "An Innovative and Transparent Negotiation Mechanism for the Petroleum Contracts to Develop Marginal Oil Fields." In International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21328-ms.

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Abstract This study is to propose a transparent mechanism among host governments and international oil companies (or IOCs) so an amicable "win-win" situation can be achieved on the negotiation of the petroleum contracts for the development of marginal fields. Marginal field has various definitions. It can be a field with recoverable reserve not exceeding 30 million barrels of oil or 500 billion standard cubic feet of natural gas (Abdul Razak 2011, Malaysian Petroleum Income Tax Act 1967). It also can be a field, somehow "stranded", needs an oil price of US$60/bbl to be commercial (Aziz 2019).
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Binyuan Luo. "Corporate income tax rate, ownership and optimization of debt structure." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010270.

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Tereshko, Zoya Andreevna, and Anastasia Anatolievna Rudetskaya. "Excess profit taxation within progressive tax rate implementation on personal income." In 3d International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-116020.

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Rubīns, Mareks, and Irina Pilvere. "SUBSIDISED ELECTRICITY TAX ON BIOGAS PRODUCTION IN LATVIA." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.135.

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Biogas production becomes increasingly popular in Latvia. The development of the biogas industry depends on national and European Union (EU) support, as biogas production is not economically efficient without the support. In 2014 Latvia introduced a new tax – the subsidized energy tax (SET) – that influences all biogas producers in the country. A 10% tax rate is applied to incomes gained from: 1) electricity sold under the mandatory purchase obligation; 2) guaranteed payments for the electrical capacity installed in a cogeneration plant or a power plant. However, there is an opportunity to app
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Bakar, Nur Azaliah Abu, Badrul Hisyam Azhar, Surya Sumarni Hussien, Nor Azizah Ahmad, and Hasimi Sallehudin. "Using enterprise architecture to manage income tax compliance rate issues in Malaysia." In VII INTERNATIONAL CONFERENCE “SAFETY PROBLEMS OF CIVIL ENGINEERING CRITICAL INFRASTRUCTURES” (SPCECI2021). AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0116866.

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Čolaković-Prguda, Nerma. "Tax System in Bosnia and Herzegovina." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.193.

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The paper deals with taxes and the tax system in Bosnia and Her­zegovina. Modern tax systems are based on taxation of income and con­sumption. For developing countries like Bosnia and Herzegovina, the tax­ation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzego­vina are corporate income tax, personal income tax, value-added tax, so­cial security contributions, and excises. The taxation system in Bosnia and Herzegovina is characte
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Dmitrieva, Oksana Germanovna, and Elena Evgenievna Dozhdeva. "PERSPECTIVE DIRECTION OF CONTROL OVER EXPENSES OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-773/777.

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The article substantiates the need to introduce tax control over the expenses of individuals and review the tax rate on personal income in the Russian Federation. The purpose of introducing measures of tax control over the expenses of individuals is that the tax on personal income is a significant fiscal and regulatory instrument of the market economy
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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope
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Kalistratov, Nikolay. "The impact of the flat tax on budget revenues." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.30.

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The flat tax, in the modern world, is a phenomenon that started in the US, but in just a few decades it spread around the world, especially in developing countries. It is characterized by a single rate of taxation, regardless of the amount of income. He has no tax-free income. There are also different rates - steps, of taxation. The flat tax is easier and cheaper to administer, both for taxpayers and for the countries that have introduced it. At the household level, the flat, lower rate incentivizes taxpayers to voluntarily declare all the tax they owe, leaving a larger portion of income at th
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Wijoyo, Sabar Warsini. "Income Shifting Strategy as a Reaction of Corporate Tax Rate Reduction and the Role of Auditors." In International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210424.057.

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Reports on the topic "Marginal income tax rate"

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Kaymak, Barış, and Immo Schott. Tax Heterogeneity and Misallocation. Federal Reserve Bank of Cleveland, 2023. http://dx.doi.org/10.26509/frbc-wp-202333.

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Companies face different effective marginal tax rates on their income. This can be detrimental to allocative efficiency unless taxes offset other distortions in the economy. This paper estimates the effect of tax rate heterogeneity on aggregate productivity in distorted economies with multiple frictions. Using firm-level balance-sheet data and estimates of marginal tax rates, we find that tax heterogeneity reduces total factor productivity by about 3 percent. Our findings highlight the positive correlation between marginal tax rates and other distortions to capital and especially labor. This i
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Mulligan, Casey. Recent Marginal Labor Income Tax Rate Changes by Skill and Marital Status. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18426.

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Mertens, Karel, and José L. Montiel Olea. Marginal Tax Rates and Income: New Time Series Evidence. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19171.

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Mulligan, Casey. Average Marginal Labor Income Tax Rates under the Affordable Care Act. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19365.

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Dufour-Simard, Xavier, Pierre-Carl Michaud, and Michael Smart. Is the elasticity of taxable income mostly an income effect ? CIRANO, 2025. https://doi.org/10.54932/xpae6815.

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We use variation in marginal tax rates and in tax bracket thresholds at which they apply in order to identify the substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax reforms, for which behavioral responses to taxes are identified e ven i n t he p r esence o f unobservable shocks to the income distribution. While high-income taxpayers respond more to tax changes, our results suggest this reflects much more the income or salience effects of tax reforms, rather than inherent heterogeneity in substitution effects. We dis
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Kosar, Gizem, and Robert Moffitt. Trends in Cumulative Marginal Tax Rates Facing Low-Income Families, 1997-2007. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22782.

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Feldstein, Martin. The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act. National Bureau of Economic Research, 1993. http://dx.doi.org/10.3386/w4496.

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Saez, Emmanuel. The Effect of Marginal Tax Rates on Income: A Panel Study of 'Bracket Creep'. National Bureau of Economic Research, 1999. http://dx.doi.org/10.3386/w7367.

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Saez, Emmanuel, Joel Slemrod, and Seth Giertz. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w15012.

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Hanappi, Tibor, Sebastián Nieto Parra, José René Orozco, and Alejandro Rasteletti. Corporate Effective Tax Rates in Latin America and the Caribbean. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005168.

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Abstract:
Using a methodology developed by the Organisation for Economic Co-operation and Development (OECD), this paper estimates forward-looking effective tax rates on corporate income for 21 Latin American and Caribbean (LAC) countries. When compared with countries in other regions, the results show that effective average and marginal tax rates on corporate income in LAC countries tend to be high, with several countries ranked among those with the highest effective tax rates in the large sample. This is mainly due to relatively high corporate income tax (CIT) statutory rates and tax provisions that a
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