Hello! Out of curiosity as a tax law student I have a question concerning the top tax rate in france. According to OECD the top personal income tax rate in e.g. 2011 is 46,7% Source I was wondering where the 1,7% extra on top of the 45% maximum tax rate in the year 2011 come from? Does this have anything to do with the CGS and CRDS? I tried to calculate with the CGS and CRDS rate of 8% from 98,25% of the gross income but get a tax rate of 48,37%. Can anyone help me out with that? Thanks a lot! greets
