| Marginal
Income Tax for an Average Income (Industrial Worker*) |
% |
Marginal Income Tax for High Income Earners (3 x industrial worker**) | % |
| Belgium | 54.9 |
Denmark | 63.1 |
| Germany | 53.2 |
Belgium | 59.6 |
| Denmark | 44.4 |
Finland | 57.8 |
| Finland | 46.6 |
Sweden | 56.1 |
| Austria | 41.5 |
Netherlands | 52.0 |
| Italy | 46.0 |
Germany | 51.6 |
| Netherlands | 49.9 |
Norway | 49.3 |
| Norway | 35.8 |
France | 49.8 |
| France | 40.3 |
Australia | 48.5 |
| Sweden | 34.9 |
Italy | 53.3 |
| United Kingdom | 32.0 |
Spain | 45.0 |
| Australia | 31.5 |
Canada | 46.4 |
| Spain | 32.6 |
USA | 36.1 |
| Canada | 31.2 |
United Kingdom | 40.0 |
| USA | 27.3 |
Switzerland | 38.7 |
| Japan | 33.5 |
Austria | 43.7 |
| Switzerland | 20.5 |
Japan | 32.3 |
SOURCE: Taxpayers Association of Finland (2003)
* Salary in Finland € 28,460
** Salary in Finland € 93,150