1980-2010年OECD成员国个人所得税法定税率变化趋势

A Study on Trends of Statutory Individual Income Tax Rates during 1980-2010 in OECD Countries

本文对OECD成员国1980-2010年尤其是2000-2010年间的个人所得税法定税率,从税率档次的数量、最高税率和最低税率三个方面变化趋势进行分析比较。研究表明,20世纪80年代以来,OECD成员国个人所得税最明显的发展趋势是法定最高税率的降低和税率档次数量的大幅削减。

This paper makes an analysis and comparison on trends of the statutory individual income tax rates in OECD countries from three aspects： the number of individual income tax brackets, the top tax rates and the bottom tax rates during 1980-2010, especially from 2000 to 2010 in OECD countries. The study shows that the most pronounced trends in OECD countries are the reduction in top statutory individual income tax rates, along with reductions in the number of tax brackets since the 1980s.