Taxing Wages

Discontinued
Continued by
Les impôts sur les salaires   |   Taxing Wages
Frequency :
Annual
ISSN :
2220-5578 (online)
ISSN :
2220-4865 (print)
DOI :
10.1787/22205578
Hide / Show Abstract

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.

 
Taxing Wages 2000

Taxing Wages 2000 You do not have access to this content

English/French
Authors:
OECD
Publication Date :
05 Apr 2001
Pages :
360
ISBN :
9789264092167 (PDF) ; 9789264086272 (print)
DOI :
10.1787/tax_wages-2000-en-fr

Hide / Show Abstract

Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.

Table of Contents

Part I. Basic Methodology and Results
-Basic Methodology
-Main Results for 1999
-Estimates for 2000
-Tax Burden Trends 1979-2000
Tax Wedges 1996-1999
Part II. Comparative Tables and Charts
A. Tax Burdens 1999 Tables
B. Estimated Tax Burdens 2000
C. Tax Burdens 1999 Charts
Part III. Methodology and Limitations
Part IV. Country Tables 1999
Part V. Description of Tax/Benefit Systems 1999
Annex I. Tax Burden Trends 1979-2000
Annex II. Overall Tax Levels and Tax Structures in OECD Member Countries 1999
Annex III. Source of Earning Data
Annex IV. Exchange Rates and Purchasing Power Parities of National Currencies 1999