In contrast, the threshold at which

In contrast, the threshold at which the top statutory rate begins to apply is highest in countries with a larger number of tax brackets. In Chile, the top rate of 40% affects individuals whose earnings are more than 16.4 times the average wage. This high threshold is the result of a personal tax structure with seven tax brackets and a generous basic allowance that exceeds the average wage. The income threshold is also high in Portugal, where there are eight tax brackets, and in the United States, where there are six. In Portugal, the top rate of 45.88% begins to apply when earnings exceed 9.7 times the average wage. In the United States, the top combined rate of 41.9% begins to apply when earnings exceed 8.4 times the average wage.

A country-by-country comparison of Figure 1 (in Section 2.1) and Figure 9 reveals the connection between changes in the number of tax brackets and changes in the income threshold at which the top statutory rate is levied. Comparing 2000 to 2010, the threshold for the top combined rate decreased in 11 of the 13 countries where the number of central tax brackets was reduced (Austria, Belgium, the Czech Republic, Finland, France, Mexico, Poland, the Slovak Republic, Slovenia, Spain and Turkey). And among the nine countries where the number of central tax brackets increased, the threshold for the top combined rate increased in six of them (Canada, Germany, Iceland, Israel, Japan and Portugal).

However, changes in the threshold at which the top statutory rate begins to apply have not been driven only by changes to the number of tax brackets. Overall, from 2000 to 2010, the gross income threshold at which the top statutory rate begins to apply (expressed as a multiple of the average wage) decreased in 20 OECD countries, increased in 11 countries and remained relatively stable in 3 countries. As shown in Figure 9, changes were radical in some countries and subtle in others.

In absolute terms, the largest reduction in the income threshold at which the top rate begins to apply was observed in Mexico. There, the threshold at which the top rate of 40% began to apply in 2000 was 49.8 times the average wage. By 2010, the threshold at which the top rate of 30% began to apply had fallen to 4.5 times the average wage. This drastic reduction was the result of reforms that gradually reduced the top statutory rate between 2002 and 2007, and a subsequent reform that increased the threshold for the top rate while introducing new tax brackets. By 2010, Mexico's PIT schedule consisted of eight tax brackets with significantly lower rates and thresholds (as a multiple of AW) than the ten-bracket schedule in 2000. The two other countries that greatly reduced the threshold at which the top PIT rate begins to be levied are those that implemented reforms that instituted a single-rate tax structure within the decade - the Czech Republic and the Slovak Republic. In these countries, the threshold dropped by more than 80%, from 2.5 to 0.4 times the average wage in the Czech Republic, and from 7.9 to 0.5 times the average wage in the Slovak Republic. The threshold declined by more than 60% in Slovenia and Turkey, and by more than 40% in Belgium, Korea, Luxembourg and Spain.

Negligible changes occurred in Greece, Japan and Sweden. Small changes in the threshold at which the top rate applies may be caused by governments' indexation policies, which may be explicit or consist of ad hoc increases every few years. Tax allowances and top bracket thresholds that are not indexed annually to earnings growth are likely to grow at a slightly different pace than the average wage, leading to small changes in the value of the top income threshold expressed as a multiple of the average wage. On the other hand, seemingly small changes in the threshold over the ten year period may also reflect the cumulative impact of various policy changes with offsetting effects.

Kết quả (Việt) 1:

Ngược lại, ngưỡng mà mức theo luật định đầu bắt đầu áp dụng là cao nhất trong các quốc gia với một số lượng lớn các thuế khung. Ở Chile, lệ 40%, hàng đầu ảnh hưởng đến cá nhân thu nhập có là hơn 16.4 lần với mức lương trung bình. Ngưỡng cao này là kết quả của một cấu trúc thuế cá nhân với bảy thuế khung và một phụ cấp cơ bản rộng lượng vượt quá mức lương trung bình. Ngưỡng thu nhập cũng là cao trong Bồ Đào Nha, nơi có tám thuế khung, và tại Hoa Kỳ, nơi có sáu. Tại Bồ Đào Nha, lệ 45.88%, hàng đầu bắt đầu áp dụng khi thu nhập vượt quá 9.7 lần với mức lương trung bình. Tại Hoa Kỳ, tỷ lệ kết hợp hàng đầu 41,9% bắt đầu áp dụng khi thu nhập vượt quá 8.4 lần với mức lương trung bình.Một so sánh nước bởi nước hình 1 (trong phần 2,1) và hình 9 cho thấy mối liên hệ giữa những thay đổi trong số thuế khung và thay đổi trong thu nhập ngưỡng mà mức theo luật định hàng đầu áp dụng. So sánh 2000-2010, ngưỡng cho đầu trang kết hợp các tỷ lệ giảm trong 11 của 13 quốc gia nơi số thuế trung khung được giảm xuống (áo, Bỉ, Cộng hòa Séc, Phần Lan, Pháp, Mexico, Ba Lan, Cộng hoà Slovak, Slovenia, Tây Ban Nha và Thổ Nhĩ Kỳ). Và trong số chín quốc gia nơi số lượng trung thuế khung tăng, ngưỡng cho đầu trang kết hợp tỷ lệ tăng trong sáu trong số họ (Canada, Đức, Iceland, Israel, Nhật bản và Bồ Đào Nha).Tuy nhiên, những thay đổi trong ngưỡng mà mức theo luật định đầu bắt đầu áp dụng không có được thúc đẩy chỉ bởi những thay đổi về số thuế khung. Nhìn chung, từ năm 2000 đến năm 2010, tổng thu nhập ngưỡng mà mức theo luật định đầu bắt đầu áp dụng (thể hiện như một bội số của lương trung bình) giảm trong 20 quốc gia OECD, tăng ở 11 quốc gia và vẫn tương đối ổn định ở 3 quốc gia. Như minh hoạ trong hình 9, thay đổi đã được cấp tiến trong một số quốc gia và tinh tế trong những người khác.In absolute terms, the largest reduction in the income threshold at which the top rate begins to apply was observed in Mexico. There, the threshold at which the top rate of 40% began to apply in 2000 was 49.8 times the average wage. By 2010, the threshold at which the top rate of 30% began to apply had fallen to 4.5 times the average wage. This drastic reduction was the result of reforms that gradually reduced the top statutory rate between 2002 and 2007, and a subsequent reform that increased the threshold for the top rate while introducing new tax brackets. By 2010, Mexico's PIT schedule consisted of eight tax brackets with significantly lower rates and thresholds (as a multiple of AW) than the ten-bracket schedule in 2000. The two other countries that greatly reduced the threshold at which the top PIT rate begins to be levied are those that implemented reforms that instituted a single-rate tax structure within the decade - the Czech Republic and the Slovak Republic. In these countries, the threshold dropped by more than 80%, from 2.5 to 0.4 times the average wage in the Czech Republic, and from 7.9 to 0.5 times the average wage in the Slovak Republic. The threshold declined by more than 60% in Slovenia and Turkey, and by more than 40% in Belgium, Korea, Luxembourg and Spain.Negligible changes occurred in Greece, Japan and Sweden. Small changes in the threshold at which the top rate applies may be caused by governments' indexation policies, which may be explicit or consist of ad hoc increases every few years. Tax allowances and top bracket thresholds that are not indexed annually to earnings growth are likely to grow at a slightly different pace than the average wage, leading to small changes in the value of the top income threshold expressed as a multiple of the average wage. On the other hand, seemingly small changes in the threshold over the ten year period may also reflect the cumulative impact of various policy changes with offsetting effects.