Taxing Wages 2006
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Taxing Wages 2006

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 :
28 Feb 2007
DOI :
10.1787/tax_wages-2006-en
 
Chapter
 

Methodology and Limitations You do not have access to this content

Authors:
OECD
Pages :
431–468
DOI :
10.1787/tax_wages-2006-36-en

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The personal circumstances of taxpayers vary greatly. To identify representative taxpayers and to calculate the amount of their taxes, this Report uses a specific methodology. The focus is on employees. It is assumed that their annual income from employment is equal to a given fraction of the average gross wage earnings of adult, fulltime workers in a broad range of industry sectors of each OECD economy. Additional assumptions are made regarding other relevant personal circumstances of these wage earners to enable their tax/benefit position to be determined. Table IV.1 sets out the terminology used in this Report, while Table IV.2 provides information on the industry sectors covered.
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