Taxing Wages 2005
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Taxing Wages 2005

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. This year's issue includes a Special feature entitled "Part-time Work and Taxing Wages".
Publication Date :
29 Mar 2006
DOI :
10.1787/tax_wages-2005-en
 
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Authors:
OECD
Pages :
435–438
DOI :
10.1787/tax_wages-2005-10-en

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The simple approach of comparing the tax/benefit position of example families avoids many of the conceptual and definitional problems involved in more complex international comparisons of tax burdens and transfer programmes. However, a drawback of this methodology is that the earnings of an average worker will usually occupy a different position in the overall income distribution in different economies, although the earnings relate to workers in similar jobs in various OECD member countries.
Also available in: French