Average ty | Average ti | Average total tax rate | Optimal ty | Optimal ti | |
(1) | (2) | (3) | (4) | (5) | |
France | 0.300 | 0.405 | 0.705 | 0.177 | 0.533 |
UK | 0.344 | 0.294 | 0.638 | 0.092 | 0.547 |
Italy | 0.503 | 0.498 | 1.001 | 0.296 | 0.704 |
Germany | 0.267 | 0.241 | 0.508 | 0.186 | 0.324 |
USA | 0.276 | 0.160 | 0.430 | 0.160 | 0.280 |
Japan | 0.214 | 0.170 | 0.384 | 0.140 | 0.240 |