Bargain, Olivier; Caliendo, Marco; Haan, Peter; Orsini, … - 2006
this income threshold, earnings were also
exempt from taxation if the employee had no other income. For those with other … (non-labour)
income the choice was given between a 20% at-rate tax and taxation according to the progressive
income tax … code. Above the threshold, earnings were subject to the normal rate of SSC (about
21%) and taxation set in. Especially for …