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一、税率 (一)最高税率。经合组织的大多数成员国在过去几年里都已降低了最高边际税率,但国家之间的差别很大。自1986年以来,除瑞士和土耳其外(瑞士对很低的联邦个人所得税税率未作变动,而土耳其则在1985年到1986年已将最高税率由65％降到了50％)经合组织的其他成员国都已降低了最高税率,部分国家降低幅度相当大,新西兰降低二十四个百分点,比利时、日本、美国、美国和挪威等国降低十七个到二十四个百分点,其他国家降低的幅度也较大(为五个到十三个百分点)。但德国、爱尔兰和卢森堡降低不多(低于四个百分点)。详见文后附表。
First, the tax rate (a) the highest tax rate. Most OECD member countries have reduced the top marginal tax rate over the past few years, but the differences between countries vary greatly. Since 1986, with the exception of Switzerland and Turkey (Switzerland has a very low federal personal income tax rate unchanged and Turkey has reduced its maximum tax rate from 65% to 50% between 1985 and 1986) other OECD countries All member states have lowered the maximum tax rate, with considerable reductions in some countries, a 24-point drop in New Zealand, and a decline of 17-24% in countries such as Belgium, Japan, the United States, the United States and Norway, and a decrease in other countries Also larger (for five to thirteen percent). However, Germany, Ireland and Luxembourg are not much lower (less than four percentage points). See the text after the schedule.