Taxing Wages provides unique information on the taxes paid on
wages in OECD countries. It covers personal income taxes and social
security contributions... > Lire la suite
Taxing Wages provides unique information on the taxes paid on
wages in OECD countries. It covers personal income taxes and social
security contributions paid by employees; social security contributions
and payroll taxes paid by employers and cash benefits paid by in-work
families. The purpose is to illustrate how these taxes and benefits
are calculated in each member country and to examine how they impact on
household incomes. The results also enable quantitative cross-country
comparisons of labour cost levels and the overall tax and benefit
position of single persons and families on different levels of earnings.
The publication shows this information for eight household types
which vary by income level and household composition and the results
reported include the marginal and average tax burdens for one and two
earner families and the total labour costs of employers. These data are
widely used in academic research and in the preparation and evaluation
of social and economic policy making.
Taxing Wages 2013 includes a special feature entitled: 'Average personal income tax rate and tax wedge progression in OECD countries.