The article is unfortunately paywalled so I couldn't read it. That ratio is indeed more sensical and interesting. But I think it still misses two points.
First, the distribution of tax payers to different marginal tax rate brackets differ. That is, how many percent of US tax payers actually pay top marginal rate vs how many in Belgium do.
Second, the differences in purchasing power. What does the average income (or the top income for that matter) actually get you in different countries.
First, the distribution of tax payers to different marginal tax rate brackets differ. That is, how many percent of US tax payers actually pay top marginal rate vs how many in Belgium do.
Second, the differences in purchasing power. What does the average income (or the top income for that matter) actually get you in different countries.