In Luxembourg, though for a worker with dependants the marginal rate was much higher at low wage levels than at higher ones, as noted above, for a single person it fluctuated a good deal and was generally highest at just above average earnings (Graph 130).
Espanjassa rajaveroaste oli yleensä korkeampi keskituloisilla kuin niillä, jotka sijoittuivat tuloasteikon ylä- tai alapäähän (kaavio 132).