Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (English)

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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Author

Thiago Scot;

Pierre Bachas;

Santiago Cesteros;

Tatiana Flores;

Gabriel Oqueli;

Edgardo Enrique Espinal Hernandez;

Wilman Alonso Ponce Nuñez;

Sahira Rocio Canales Licona;
Document Date
2025/03/07
Document Type
Report
Report Number
197707
Volume No
1
Country
Honduras,
Region
Latin America and Caribbean,
Disclosure Date
2025/03/07
Disclosure Status
Disclosed
Doc Name
Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes

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Thiago Scot; Pierre Bachas; Santiago Cesteros; Tatiana Flores; Gabriel Oqueli; Edgardo Enrique Espinal Hernandez; Wilman Alonso Ponce Nuñez; Sahira Rocio Canales Licona.

Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (English). Prosperity Insight Series Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099726303072530043

Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (English)

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