Les impôts sur les salaires

Frequency :
Annuel
ISSN :
2072-5132 (en ligne)
ISSN :
1995-3852 (imprimé)
DOI :
10.1787/20725132
Cacher / Voir l'abstract

Les impôts sur les salaires fournissent des données sans équivalent sur la fiscalité salariale, c'est-à-dire sur l’impôt sur le revenu versé par les salariés et sur les cotisations de sécurité sociale qui s’appliquent aux salariés et aux employeurs dans les pays de l'OCDE. Cette publication annuelle sur la fiscalité précise également quelles prestations sont payées en espèces aux familles. Les montants des impôts et des prestations sont détaillés programme par programme, pour huit types de ménages représentatifs dont la composition et le niveau de revenu diffèrent. Les résultats mettent aussi en évidence la pression fiscale moyenne et marginale qui s'exerce sur les ménages disposant d'un ou de deux salaires, ainsi que les coûts de main-d'œuvre pour les employeurs.

 

Egalement disponible en: Anglais
 
Les impôts sur les salaires 2015

Dernière édition

Les impôts sur les salaires 2015 You do not have access to this content

Cliquez pour accéder: 
    http://oecd.metastore.ingenta.com/content/2315022e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232015022f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/les-impots-sur-les-salaires-2015_tax_wages-2015-fr
  • LIRE
Auteur(s):
OCDE
24 jui 2015
Pages :
557
ISBN :
9789264230606 (PDF) ; 9789264240261 (EPUB) ; 9789264230552 (imprimé)
DOI :
10.1787/tax_wages-2015-fr

Cacher / Voir l'abstract

L'édition 2015 paraîtra en ligne progressivement. Les premiers chapitres sont disponibles depuis le 14 avril. Le contenu sera entièrement disponible à partir de fin juillet 2015.

Les Impôts sur les salaires fournissent des données sans équivalent sur l’impôt sur le revenu dans les pays de l’OCDE. La publication traite de l’impôt sur le revenu et des cotisations de sécurité sociales versés par les salariés, des cotisations de sécurité sociale et des taxes sur les salaires versés par les employeurs et des prestations versées en espèce aux familles en emploi. Il s’agit d’illustrer comment ces taxes et prestations sont calculés dans chaque pays membre et d’examiner leurs impacts sur le revenu des ménages. Les résultats permettent aussi de faire des comparaisons internationales quantitatives des coûts de main-d’oeuvre et de la position globale vis-à-vis de l’impôt et des prestations des célibataires et des familles à différents niveaux de revenus.

La publication montre cette information pour huit types de ménages représentatifs dont la composition et le niveau du salaire diffèrent. Les résultats mettent aussi en évidence la pression fiscale moyenne et marginale qui s’exerce sur les ménages disposant d’un ou de deux salaires, ainsi que les coûts de main-d’oeuvre pour les employeurs. Les données sont largement utilisées pour la recherche universitaire, comme pour la préparation et l’évaluation des politiques économiques et sociales.

L'édition 2015 des Impôts sur les salaires inclut une étude spéciale intitulée « Modélisation de la charge fiscale sur les revenus du travail au Brésil, en Chine, en Inde, en Indonésie et en Afrique du Sud ».

Note: La partie III Informations détaillées par pays n’est disponible qu'en langue anglaise.

Egalement disponible en: Anglais
loader image

Ouvrir / Fermer Cacher / Voir les résumés Table des matières

  • Sélectionner Cliquez pour accéder
  • Avant-propos

    Cette publication annuelle fournit des informations détaillées sur la situation des salariés au regard de l’impôt et des transferts sociaux dans l’ensemble des trente-quatre pays membres de l’OCDELes éditions antérieures de ce rapport étaient publiées sous les titres La situation des salariés au regard de l’impôt et des transferts sociaux (éditions 1996 à 1998) et La situation des ouvriers au regard de l’impôt et des transferts sociaux (éditions avant 1996).. Les informations contenues dans ce rapport couvrent l’impôt sur le revenu des personnes physiques et les cotisations de Sécurité sociale payés par les salariés, les cotisations de Sécurité sociale et les taxes sur les salaires payées par les employeurs ainsi que les allocations reçues par les familles. L’objectif de ce rapport est de montrer comment sont calculés les impôts sur le revenu des personnes physiques, les cotisations de Sécurité sociale et les taxes sur les salaires, et d’examiner l’impact de ces prélèvements et des allocations familiales sur les revenus nets des ménages. Les résultats permettent également des comparaisons quantitatives entre pays sur les niveaux des coûts du travail et la situation globale des salariés célibataires et des familles au regard de l’impôt et des transferts sociaux.

  • Résumé

    La charge fiscale pesant sur les salaires a continué de s’accroître en 2014 dans les pays de l’OCDE, progressant de 0.1 point de pourcentage pour atteindre 36.0 % en moyenne. Le rythme de progression est plus faible qu’en 2013 et a ralenti depuis la forte augmentation constatée en 2011. La charge fiscale ou le coin fiscal correspond au montant total des impôts et des cotisations sociales versées par les salariés et les employeurs, diminué des prestations familiales reçues et divisé par les coûts totaux de main-d’œuvre pour l’employeur. Cette mesure permet d’étudier comment ces prélèvements et prestations en espèces affectent le revenu net des ménages.

  • Synthèse

    Ce chapitre présente les principaux résultats de l’analyse de l’imposition des revenus du travail dans les pays membres de l’OCDE en 2014. L’accent est mis sur le coin fiscal – mesure de la différence entre les coûts de la main-d’œuvre pour l’employeur et la part correspondante de la rémunération nette disponible du salarié – qui est calculé en additionnant l’impôt sur le revenu des personnes physiques, les cotisations salariales et patronales de sécurité sociale et les éventuels prélèvements sur salaires, et en retranchant les prestations en pourcentage des coûts de main-d’œuvre. Les calculs portent aussi sur le taux moyen net de l’impôt sur le revenu des particuliers. C’est le terme utilisé lorsque l’impôt sur le revenu des personnes physiques et les cotisations salariales de sécurité sociale, après déduction des prestations en espèces, sont exprimés en pourcentage du salaire brut. L’analyse concerne un célibataire sans enfant rémunéré au salaire moyen, qu’elle compare avec un couple marié disposant d’un seul salaire et ayant deux enfants.

  • Étude spéciale : modélisation de la charge fiscale sur les revenus du travail en Afrique du Sud, au Bresil, en Chine, en Inde et en Indonesie

    Cette Étude spéciale examine la charge fiscale pesant sur les revenus du travail dans cinq grandes économies non membres de l’OCDE : Afrique du Sud, Brésil, Chine, Inde et Indonésie. Elle présente les principales caractéristiques des prélèvements sur les revenus du travail dans chacun de ces cinq pays en 2013, puis utilise ces informations ainsi que les données correspondantes portant sur des années antérieures pour modéliser les évolutions de la charge fiscale intervenues entre 2010 et 2013. L’analyse suit le modèle du rapport principal de la publication Les impôts sur les salaires. Elle calcule le coin fiscal et le taux d’imposition moyen net des personnes physiques pour un célibataire rémunéré au salaire moyen. Ces résultats sont ensuite comparés à ceux obtenus pour un couple marié ayant deux enfants et disposant d’un seul salaire, puis étendus pour couvrir les huit catégories de familles.

  • Supplément à l'Étude spéciale : Afrique du Sud, Brésil, Chine, Inde et Indonésie, 2013

    Ce supplément à l’Étude Spéciale de la publication Les Impôts sur les Salaires, 2015 examine la charge fiscale pesant sur les revenus du travail dans cinq grandes économies non membres de l’OCDE : Afrique du Sud, Brésil, Chine, Inde et Indonésie. Elle présente les principales caractéristiques des prélèvements sur les revenus du travail dans chacun de ces cinq pays en 2013. Elle calcule le coin fiscal et le taux d’imposition moyen net des personnes physiques ainsi que leurs mesures marginales correspondantes pour les huit catégories de familles. La présentation est calquée au schéma de la du rapport principal des Impôts sur les Salaires. Ce supplément est disponible en ligne seulement.

  • Ajouter à ma sélection
  • Ouvrir / Fermer Cacher / Voir les résumés Comparaisons internationales

    • Sélectionner Cliquez pour accéder
    • Charges fiscales, estimations 2014

      Les estimations de la charge fiscale pour 2014 basées sur les huit catégories de familles sont présentées dans les à 3.11 et les . Les catégories types de familles varient selon la situation de famille, le nombre d’enfants et le statut économique : des célibataires sans enfant gagnant 67 %, 100 % et 167 % du salaire moyen (SM) ; un parent isolé gagnant 67 % du SM avec deux enfants ; un couple avec deux enfants et un seul apporteur de revenu gagnant le SM ; des couples avec deux enfants et deux salaires gagnant au total 133 % et 167 % du SM ; un couple avec deux salaires gagnant au total 133 % du SM et sans enfant.Ce chapitre présente différentes mesures de la charge fiscale moyenne (coin fiscal, taux de l’impôt et taux net de l’impôt sur les personnes physiques, taux de l’impôt sur le revenu des personnes physiques et taux des cotisations salariales de sécurité sociale) et marginale (coin fiscal et taux net de l’impôt sur les personnes physiques). Les résultats de deux indicateurs de la progressivité de l’impôt sont également examinés : mesures de l’élasticité de l’impôt basée sur le salaire brut et les coûts de main-d’œuvre.

    • Illustration graphique de la charge fiscale estimée pour 2014

      Ce chapitre présente les données relatives à la pression fiscale estimée sur les revenus d’activité en 2014 pour des salaires bruts compris entre 50 % et 250 % du salaire moyen. Elles sont illustrées dans des graphiques séparés pour chaque pays Membre de l’OCDE et pour quatre catégories de familles : contribuables sans enfant ; parents isolés avec deux enfants ; couples mariés sans enfant disposant d’un seul salaire ; couples mariés avec deux enfants disposant d’un seul salaire.Les graphiques se divisent en deux séries qui indiquent la décomposition du coin fiscal moyen et marginal en pourcentage des coûts totaux de main-d’œuvre (les impôts sur le revenu centraux et locaux ; les cotisations de sécurité sociale salariales et patronales et les prestations familiales). Les graphiques montrent également les taux moyens et marginaux nets de l’impôt sur le revenu des personnes physiques.

    • Charges fiscales, résultats définitifs pour 2013 (et variations par rapport à 2014)

      Ce chapitre présente les résultats définitifs des mesures de la charge fiscale pesant sur les revenus du travail en 2013 pour les huit catégories de famille étudiées. Il contient les à 5.11 qui présentent un certain nombre de mesures de la charge fiscale moyenne (coin fiscal, taux de l’impôt et taux net de l’impôt sur les personnes physiques, taux de l’impôt sur le revenu des personnes physiques et taux des cotisations salariales de sécurité sociale) et marginale (coin fiscal et taux net de l’impôt sur les personnes physiques). Les résultats de deux indicateurs de la progressivité de l’impôt sont également examinés : mesures de l’élasticité de l’impôt basée sur le salaire brut et les coûts de main-d’œuvre.Les formats des tableaux sont identiques aux à 3.11 examinés dans le portant sur les estimations de la charge fiscale pesant sur les revenus du travail en 2014. Ce chapitre compare les deux séries de tableaux et analyse les changements de la charge fiscale qui se sont produits entre 2013 et 2014.

    • Ajouter à ma sélection
  • Ouvrir / Fermer Cacher / Voir les résumés Évolution de la charge fiscale 2000-14

    • Sélectionner Cliquez pour accéder
    • Évolution de la charge fiscale (2000-14)

      Ce chapitre présente l’évolution de la charge fiscale pesant sur les revenus du travail entre 2000 et 2014. Le chapitre contient les tableaux 6.1 à 6.8, chacun correspondant à une catégorie particulière de famille et est divisé en trois parties : la partie a) : tableaux indiquant le coin fiscal (moyen), qui est constitué des impôts sur le revenu majorés des cotisations salariales et patronales de sécurité sociale (y compris les taxes sur les salaires éventuellement applicables) et diminués des prestations en espèces ; la partie b) : tableaux contenant des données liées à la charge (moyenne) des impôts sur le revenu ; et la partie c) : tableaux indiquant la charge (moyenne) des impôts sur le revenu majorée des cotisations salariales de sécurité sociale et diminuée des prestations en espèces (taux moyens nets d’imposition des personnes physiques).

    • Ajouter à ma sélection
  • Ouvrir / Fermer Cacher / Voir les résumés Informations detaillées par pays, pour 2014

    • Sélectionner Cliquez pour accéder
    • Australia (2013-14 income tax year)

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the public sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Austria

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Belgium

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Canada

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Chile

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Czech Republic

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Denmark

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Estonia

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Finland

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • France

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Germany

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Greece

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Hungary

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Iceland

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Ireland

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Israel

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Italy

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Japan

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Korea

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Luxembourg

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Mexico

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations.

    • Netherlands

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations.

    • New Zealand (2014-15 income tax year)

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Norway

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Poland

      This chapter includes data on the income tax paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Portugal

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Slovak Republic

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Slovenia

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Spain

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Sweden

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Switzerland

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Turkey

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • United Kingdom (2014-15 Income tax year)

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • United States

      This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Ajouter à ma sélection
  • Sélectionner Cliquez pour accéder
  • Méthodologie et limites

    La situation personnelle des contribuables est très variable. Aussi le présent rapport fait-il appel à une méthodologie spécifique pour la production de statistiques comparatives englobant les impôts, les prestations sociales et les coûts de main-d’œuvre à l’échelle des pays membres de l’OCDE.

  • Ajouter à ma sélection