[Question: Top personal income tax rate]

Why would I post a link that has nothing to do with my question?

it's the oecd source I'm referring to...

[Question: Top personal income tax rate]

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