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Taxing Wages 2007

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 "Tax reforms and tax burdens 2000-2006".

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Publication Date :: 10 Mar 2008
DOI :: 10.1787/tax_wages-2007-en

Chapter

Tax Burdens, 2006 definitive results

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Authors:: OECD


Pages :: 84–99
DOI :: 10.1787/tax_wages-2007-5-en

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This section briefly reviews the definitive results for 2006 reported in Tables I.12-I.22 which can be found at the end of this Section and what they show about changes between 2006 and 2007. The format of Tables I.12-I.22 is identical to that of Tables I.1-I.11 reviewed above. Thus, changes between 2006 and 2007 for the various cases considered can be traced by comparing the same columns in Tables I.12-I.22, to those in Tables I.1-I.11. The following commentary on Tables I.12-I.22 focuses on changes in tax burdens and marginal tax rates for single employees without children at the average wage level (column 2 of the tables) and for married one-earner families with two children at the average wage level (column 5 of the tables). Comparing the columns 1, 3-4 and 6-8 of the tables would give the results for the remaining six family-types distinguished in this Report. Generally, only changes exceeding 1 percentage point for average effective rates and 5 percentage points for marginal effective rates are flagged.

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