Gandullia, Luca; Iacobone, Nicola; Thomas, Alastair - 2012
This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and … Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to … those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low …
