Taxing Wages

Discontinued
Frequency :
Annual
ISSN :
2220-5578 (online)
ISSN :
2220-4865 (print)
DOI :
10.1787/22205578
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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 2003

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Taxing Wages 2003 You do not have access to this content

English/French
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Author(s):
OECD
Publication Date :
24 May 2004
Pages :
338
ISBN :
9789264015241 (PDF) ; 9789264015234 (print)
DOI :
10.1787/tax_wages-2003-en-fr

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. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policy-making. This year's issue includes a Special feature entitled "Thresholds for paying income tax and social security contributions".

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  • Click to Access:  Special Feature

    The Tax/benefit position of production workers 1988-1991 included a special feature on tax thresholds for the personal income tax in OECD countries for single persons with only earned income, comparing the situation in 1985 and 1991. This special feature presents updated results for 2003, which are compared to the 1985 figures presented in the previous special feature on income tax thresholds. In addition, it also presents income thresholds and marginal effective tax rates for other family types for 2003, both excluding and including benefits, and thresholds and rates for social security contributions...

  • Click to Access:  Basic Methodology and Main Results; Comparative Tables and Charts; Methodology and Limitations; Country Tables, 2003

    This Report provides unique information for each of the OECD countries 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 effective tax burden for one- and two earner families, and the implied total labour costs for employers. These data are widely used in academic research and in the formulation and evaluation of social and economic policies. The taxpayer specific detail in this Report enables it to complement the information provided annually in the Revenue Statistics, a publication providing internationally comparative data on tax levels and tax structures in its the thirty Member countries. The methodology followed in this Report is set out briefly in Section A and described in more detail in Part III of this report...

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