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National Repository of Grey Literature 1 records found  Search took 0.09 seconds. 
Taxation of high incomes: reform after reform
 Dušek, Libor ; Šatava, Jiří
Effective tax rates imposed on high-income taxpayers in recent years repeatedly changed from year to year, and this greatly tens of percentage points. The optimal marginal tax rate imposed on those with the highest incomes in the range 32-38 percent. A more appropriate tool to optimize the income tax is not a progressive tax rate, but maintaining the recently introduced solidary surcharge.
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