Marginal Tax Rate (Alíquota de imposto marginal)
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Trecho: More and more, theoretical and factual research on the sources of both long-term economic growth and short-term disturbances (recessions) has pointed to the level and variation of marginal tax rates. A comparison of sixty-three countries by Reinhard Koester and Roger Kormendi found that "holding average tax rates constant, a 10 percentage point reduction in marginal tax rates would yield a 15.2 percent increase in per capita income for LDCs [less developed countries]."
Quer uma tabela comparando países? Lá tem.
Trecho: More and more, theoretical and factual research on the sources of both long-term economic growth and short-term disturbances (recessions) has pointed to the level and variation of marginal tax rates. A comparison of sixty-three countries by Reinhard Koester and Roger Kormendi found that "holding average tax rates constant, a 10 percentage point reduction in marginal tax rates would yield a 15.2 percent increase in per capita income for LDCs [less developed countries]."
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