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".
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Special Feature: Part-time Work and Taxing Wages You do not have access to this content

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Author(s):
OECD

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In the tax calculations presently used in Taxing Wages, it is generally assumed that all employees are working full-time irrespective of their level of earnings. Section 2 shows that this is an unrealistic assumption in the two household types presented in Taxing Wages where the second earner has an income of 33 per cent of average earnings. In fact, this income level is below the equivalent minimum wage for full-time employees in most of the OECD countries having such provisions.
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