Cerniauskas, Nerijus; Jousten, Alain - In: IZA Journal of Labor Policy 11 (2021) 1, pp. 1-33
We estimate effective and optimal net income tax schedules and compare them to the estimated statutory rates for the case of Lithuania for the period 2014-2015. Values of effective net tax rates are estimated from the survey of EU Statistics on Income and Living Conditions; the statutory net tax...
