The G7 countries have similar top marginal rates, but they apply those rates to very different levels of income

Top Marginal Tax Rate (%) and Income Threshold (in US Dollars)

Source: Organisation for Economic Co-operation and DevelopmentEmbed Download image
Notes: Data are for single people in 2018 with no dependents. The income threshold is the gross wage at which a person faces their country’s top statutory income tax rate. The top marginal tax rate is calculated based on the amount of additional tax that an individual would owe on the next dollar of earnings beyond the threshold. Sub-central income taxes and social security taxes are included, in addition to basic tax allowances and credits.