Taxing Wages

Discontinued
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 2002

Taxing Wages 2002 You do not have access to this content

English/French
Authors:
OECD
Publication Date :
13 May 2003
Pages :
420
ISBN :
9789264099982 (PDF) ; 9789264099975 (print)
DOI :
10.1787/tax_wages-2002-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. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policies. This year's issue includes a Special feature on "Taxing families".

Table of Contents

Part I. Basic Methodology and main Results
-A. Basic Methodology
-B. Results for 2002
-C. Results for 2001
-D. Tax Burden Trends 1979-2002
-E. Tax Wedges 1996-2002
Special Feature: Taxign Families
-1. Introduction
-2. Tax and Benefit Provisions
-3. The Impact on Effective Tax Rates
-4. Conclusions
Part II. Comparative Tables and Charts
-A. Tax Burdens 2002 Tables
-B. Tax Burdens 2001 Tables
-C. Tax Burdens 2002 Charts
-Part III. Methodology and Limitations
-Methodology
-Limitations
-A Note on the Tax Equations
Part IV. Country Tables
Part V. Description of Tax/Benefit Systems, 2002