Scot, Thiago; Bachas, Pierre; Canales Licona, Sahira Rocio - 2025
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 …