OECD Taxation Working Papers

ISSN :
2223-5558 (en ligne)
DOI :
10.1787/22235558
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Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
 

Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009 You or your institution have access to this content

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Auteur(s):
Bert Brys1
Author Affiliations
  • 1: OCDE, France

Date de publication
03 nov 2011
Bibliographic information
N°:
10
Pages
47
DOI
10.1787/5kg3h0s9fm5c-en

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The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of total government revenues in 2008 (OECD, 2010). With tax burdens differentiated by earnings level and family situation, they serve a central role as redistribution policies. Importantly, by shaping both work incentives and the cost of labour, the level and structure of these taxes are major influences on the functioning of labour markets...