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 2001

Taxing Wages 2001 You do not have access to this content

English/French
Authors:
OECD
Publication Date :
18 Apr 2002
Pages :
416
ISBN :
9789264096035 (PDF) ; 9789264096844 (print)
DOI :
10.1787/tax_wages-2001-en-fr

Hide / Show Abstract

Taxing Wages provides unique information on income tax and social security contributions levied from 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 programme by programme, 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 Main Results
-A. Basic Methodology
-B. Main Results for 2000
-C. Estimates for 2001
-D. Tax Burden Trends 1979-2001
-E. Tax Wedges, 1996-2000
Special Feature: Taxing Pensioners
-A. Introduction
-B. Cross-Country Summary
-C. Country Systems
-D. Methodology
-E. Average Effective Tax Rates on Workers and Pensioners
-F. Marginal Effective Tax Rates on Workers and Pensioners
-G. Summary and Conclusions
Part II. Comparative Tables and Charts
-A. Tax Burdens, 2000 (Tables)
-B. Estimated Tax Burdens 2002 (Tables)
-C. Tax Burdens, 2000 (Charts)
Part III. Methodology and Limitations
Part IV. Country Tables
Part V. Description of Tax/Benefit Systems
Annex I. Tax Burden Trends 1979-2001
Annex II. Overall Tax Levels and Tax Structures in OECD Member Countries 1999
Annex III. Sources of Earnings Data
Annex IV. Exchange Rates and Purchasing Power Parities of National Currencies, 2000