Taxing Wages in LAC (OECd et al.)

Taxing wages in Latin America and the Caribbean published by OECD, CIAT and IDB (2016). “This chapter presents the main results of the analysis of the taxation of labour income for twenty economies in Latin America and the Caribbean in 2013. Most emphasis is given to the tax wedge – a measure of the difference between labour costs to the employer and the corresponding net take-home pay of the employee – which is calculated by expressing the sum of personal income tax…”

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