Definition: Top statutory personal income tax rate
Top statutory personal income tax rate reflects the tax rate for the highest income bracket without surcharges. For Denmark, Finland and Sweden also the municipal income tax is included.
Eurostat, News Release, Taxation in the EU from 1995 to 2003 EU25 overall tax burden at 40.3% of GDP in 2003 - Labour accounts for half of tax revenue,
134/2005 - 21October 2005, Luxembourg, 2005