Report Assessing the Impacts of Tax Optimization and Bunching in MEs and Self-employed and Legal Entities Responses to Size-based Tax Rates in Lithuania : Output 1 and 2 (anglais)

This report corresponds to the Outputs 1 and 2 of the TSI Project 20LT09: Micro Enterprises and Self-employed Tax Regulatory Assessment for Removing Hurdles to Growth in Lithuania. The report provides new empirical facts about personal income taxation (PIT) in Lithuania, with a focus on the implications of a schedular tax system for equity and efficiency. Individuals in Lithuania pay very different tax rates depending on the source of their income...
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Document also available in : anglais, anglais, anglais

INFORMATION

  • World Bank;

  • 2022/12/01

  • Rapport

  • 179951

  • 1

  • Lituanie,

  • Europe et Asie centrale,

  • 2023/02/06

  • Disclosed

  • Report Assessing the Impacts of Tax Optimization and Bunching in MEs and Self-employed and Legal Entities Responses to Size-based Tax Rates in Lithuania : Output 1 and 2

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