Taxing High Incomes

23 October 2019

This report compares top effective marginal tax rates on labour income in 41 OECD and EU countries.

The top effective marginal tax rate is the total tax paid on the last dollar earned by a high-earning worker, taking social security contributions and consumption taxes into account in addition to income taxes. It is a measure of the degree of progressivity and redistribution in the tax system, and is of great policy interest.

The highest marginal tax rate is found in Sweden, 76 percent, and the lowest in Bulgaria, 29 percent.

In general, the Nordic and the Western European countries have the highest effective tax rates.

The exact breakdown of all OECD countries’ tax regimes is available here.

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EPICENTER publications and contributions from our member think tanks are designed to promote the discussion of economic issues and the role of markets in solving economic and social problems. As with all EPICENTER publications, the views expressed here are those of the author and not EPICENTER or its member think tanks (which have no corporate view).


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