This note examines the effective income tax rates of top earners in Honduras,
using a novel approach that links personal and corporate income tax data.
This comprehensive income measure, achieved through collaboration with
the Honduras Tax Authority (SAR), reveals a crucial link between the design of
personal and corporate income taxes. The findings indicate that over 50% of total
comprehensive income for the top 0.05% of earners comes from undistributed
corporate...
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INFORMATION
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2025/03/07
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Rapport
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197707
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1
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2025/03/07
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Disclosed
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Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes
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