Taxing Wages

Continues
Taxing Wages
Frequency :
Annual
ISSN :
2072-5124 (online)
ISSN :
1995-3844 (print)
DOI :
10.1787/20725124
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.

Also available in: French
 
Taxing Wages 2013

Taxing Wages 2013 You do not have access to this content

Click to Access: 
    http://oecd.metastore.ingenta.com/content/2313161e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013_tax_wages-2013-en
  • READ
Author(s):
OECD
Publication Date :
03 May 2013
Pages :
578
ISBN :
9789264193376 (PDF) ; 9789264193345 (print)
DOI :
10.1787/tax_wages-2013-en

Hide / Show Abstract

Taxing Wages provides unique information on the taxes paid on wages in OECD countries.   It covers personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers and cash benefits paid by in-work families.   The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they impact on household incomes.   The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.

The publication shows this information for eight household types which vary by income level and household composition and the results reported include the marginal and average tax burdens for one and two earner families and the total labour costs of employers.  These data are widely used in academic research and in the preparation and evaluation of social and economic policy making.

Taxing Wages 2013 includes a special feature entitled: ‘Average personal income tax rate and tax wedge progression in OECD countries.

Expand / Collapse Hide / Show all Abstracts  

  • Mark Click to Access
  • Click to Access: 
      http://oecd.metastore.ingenta.com/content/2313161ec001.pdf
    • PDF
    • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/foreword_tax_wages-2013-1-en
    • READ
    Foreword

    This annual publication provides details of taxes paid on wages in all thirty-four member countries of the OECD.Previous editions were published under the title The Tax/Benefit Position of Employees (1996-1998 editions) and The Tax/Benefit Position of Production Workers (editions published before 1996). The information contained in the Report covers the personal income tax and social security contributions paid by employees, the social security contributions and payroll taxes paid by their employers and cash benefits received by families. The objective of the Report is to illustrate how personal income taxes, social security contributions and payroll taxes are calculated and to examine how these levies and cash family benefits impact on net household incomes. The results also allow quantitative cross-country comparisons of labour cost levels and of the overall tax and benefit position of single persons and families.

  • Click to Access: 
      http://oecd.metastore.ingenta.com/content/2313161ec002.pdf
    • PDF
    • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/executive-summary_tax_wages-2013-2-en
    • READ
    Executive summary

    The tax burden on wages continued to rise in OECD countries in 2012, but more slowly than in 2011, rising by 0.1 percentage points to an average 35.6%. The tax burden or tax wedge is measured by taking the total taxes and social security contributions paid by employees and employers, minus family benefits received as a proportion of the total labour costs for employers. This makes it possible to examine how these levies and cash benefits affect net household income.�

  • Click to Access: 
      http://oecd.metastore.ingenta.com/content/2313161ec003.pdf
    • PDF
    • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/overview_tax_wages-2013-3-en
    • READ
    Overview

    This Report provides unique information for each of the thirty four 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 average tax burden for one- and two-earner households, 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 OECD countries. The methodology followed in this Report is described briefly in the introduction section below and in more detail in Annex A.

  • Click to Access: 
      http://oecd.metastore.ingenta.com/content/2313161ec004.pdf
    • PDF
    • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/special-feature-average-personal-income-tax-rate-and-tax-wedge-progression-in-oecd-countries_tax_wages-2013-4-en
    • READ
    Special Feature: Average personal income tax rate and tax wedge progression in OECD countries

    The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34 OECD member countries on the basis of average effective income tax rates and tax wedges which are calculated using the OECD’s Taxing Wages framework. The analysis shows a decreasing pattern of tax progressivity across income levels. In some countries, the tax system becomes regressive when the SSC ceiling has been reached. Also, child benefits increase progressivity (especially at low income levels) and their effect is larger than the flattening impact of SSCs, except at top income levels. Reductions in SSCs targeted at low-incomes and dependant spouse allowances increase progressivity in some OECD countries. Income-splitting systems typically have the opposite effect. This paper was first published under the title: D. Paturot, K. Mellbye and B. Brys (2013), "Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries", OECD Taxation Working Papers, No. 15, OECD Publishing, doi:http://dx.doi.org/10.1787/5k4c0vhzsq8v-en.

  • Add to Marked List
  • Expand / Collapse Hide / Show all Abstracts International Comparisons

    • Mark Click to Access
    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec005.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/tax-burdens-2012-estimates_tax_wages-2013-5-en
      • READ
      Tax burdens, 2012 estimates

      This Section comments on - and -. These summary tables show results for eight family-types, characterised by different family status (single/married, 0-2 children), economic status (one-/two-earner household) and wage level (33 per cent, 67 per cent, 100 per cent and 167 per cent of annual gross wage earnings of an average worker).

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec006.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/graphical-exposition-of-the-2012-estimated-tax-burden_tax_wages-2013-6-en
      • READ
      Graphical exposition of the 2012 estimated tax burden

      The graphs in this section show the estimated tax burden on labour income in 2012 for gross wage earnings between 50 per cent and 250 per cent of the average wage (AW). For each OECD member country, there are separate graphs for four family types: single taxpayers without children, single parents with two children, one-earner married couples without children and one-earner married couples with two children. The net personal average and marginal tax rates ([the change in] personal income taxes and employee social security contributions net of cash benefits as a percentage of [the change in] gross wage earnings) are included in the graphs that show respectively the average and the marginal tax wedge.The marginal tax wedges in the graphs are calculated in a slightly different manner than the marginal tax rates that are included in the rest of the Taxing Wages publication. In Taxing Wages, marginal rates are usually calculated by increasing gross earnings by one currency unit (except for the spouse in the one-earner married couple whose earnings increase by 1/3 of the average wage). However, the +1 currency unit approach requires the calculation of marginal rates for every single currency unit within the income range included in the graphs. It otherwise would not be correct to draw a line through the different data points because the data for the income levels in between the different points would be missing. In order to reduce the required number of calculations, the marginal rates that are shown in the graphs are calculated by increasing gross earnings by 1 percentage point – each line in the graph therefore consists of 200 data points – instead of 1 currency unit.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec007.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/tax-burdens-2011-definitive-results-and-changes-to-2012_tax_wages-2013-7-en
      • READ
      Tax burdens, 2011 definitive results (and changes to 2012)

      This Section briefly reviews the definitive results for 2011 reported in - and what they show about changes between 2011 and 2012. The comparable 2012 data is shown in - and the formats of the two sets of tables are identical meaning that the changes for each family-type between the two years can be traced by comparing the corresponding columns in the two sets of Tables.

    • Add to Marked List
  • Mark Click to Access
  • Click to Access: 
      http://oecd.metastore.ingenta.com/content/2313161ec008.pdf
    • PDF
    • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/tax-burden-trends-2000-12_tax_wages-2013-8-en
    • READ
    Tax Burden Trends 2000-12

    This Section presents detailed results of the evolution of the tax burden between 2000 and 2012. It provides 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 over this period.

  • Add to Marked List
  • Expand / Collapse Hide / Show all Abstracts Country details, 2012

    • Mark Click to Access
    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec009.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/australia-2011-12-income-tax-year_tax_wages-2013-9-en
      • READ
      Australia (2011-12 income tax year)

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec010.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/austria_tax_wages-2013-10-en
      • READ
      Austria

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec011.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/belgium_tax_wages-2013-11-en
      • READ
      Belgium

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec012.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/canada_tax_wages-2013-12-en
      • READ
      Canada

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec013.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/chile_tax_wages-2013-13-en
      • READ
      Chile

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec014.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/czech-republic_tax_wages-2013-14-en
      • READ
      Czech Republic

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec015.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/denmark_tax_wages-2013-15-en
      • READ
      Denmark

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec016.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/estonia_tax_wages-2013-16-en
      • READ
      Estonia

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec017.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/finland_tax_wages-2013-17-en
      • READ
      Finland

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec018.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/france_tax_wages-2013-18-en
      • READ
      France

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec019.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/germany_tax_wages-2013-19-en
      • READ
      Germany

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec020.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/greece_tax_wages-2013-20-en
      • READ
      Greece

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec021.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/hungary_tax_wages-2013-21-en
      • READ
      Hungary

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec022.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/iceland_tax_wages-2013-22-en
      • READ
      Iceland

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec023.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/ireland_tax_wages-2013-23-en
      • READ
      Ireland

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec024.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/israel_tax_wages-2013-24-en
      • READ
      Israel

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec025.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/italy_tax_wages-2013-25-en
      • READ
      Italy

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec026.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/japan_tax_wages-2013-26-en
      • READ
      Japan

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec027.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/korea_tax_wages-2013-27-en
      • READ
      Korea

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec028.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/luxembourg_tax_wages-2013-28-en
      • READ
      Luxembourg 

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec029.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/mexico_tax_wages-2013-29-en
      • READ
      Mexico

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec030.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/netherlands_tax_wages-2013-30-en
      • READ
      Netherlands

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec031.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/new-zealand-2012-13-income-tax-year_tax_wages-2013-31-en
      • READ
      New Zealand (2012-13 income tax year)

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec032.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/norway_tax_wages-2013-32-en
      • READ
      Norway

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec033.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/poland_tax_wages-2013-33-en
      • READ
      Poland

      This chapter includes data on the income tax 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec034.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/portugal_tax_wages-2013-34-en
      • READ
      Portugal

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec035.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/slovak-republic_tax_wages-2013-35-en
      • READ
      Slovak Republic

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec036.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/slovenia_tax_wages-2013-36-en
      • READ
      Slovenia

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec037.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/spain_tax_wages-2013-37-en
      • READ
      Spain

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec038.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/sweden_tax_wages-2013-38-en
      • READ
      Sweden

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec039.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/switzerland_tax_wages-2013-39-en
      • READ
      Switzerland

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec040.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/turkey_tax_wages-2013-40-en
      • READ
      Turkey

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec041.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/united-kingdom-2012-13-income-tax-year_tax_wages-2013-41-en
      • READ
      United Kingdom (2012-13 income tax year)

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec042.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/united-states_tax_wages-2013-42-en
      • READ
      United States

      This chapter includes data 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 average tax burden for eight different family types.Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data.

    • Add to Marked List
  • Expand / Collapse Hide / Show all Abstracts Annexes

    • Mark Click to Access
    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec043.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/methodology-and-limitations_tax_wages-2013-43-en
      • READ
      Methodology and limitations

      The personal circumstances of taxpayers vary greatly. This Report therefore adopts a specific methodology to produce comparative statistics covering taxes, benefits and labour costs across OECD member countries. The framework of the methodology is as follows:

    • Click to Access: 
        http://oecd.metastore.ingenta.com/content/2313161ec044.pdf
      • PDF
      • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2013/reference-information_tax_wages-2013-44-en
      • READ
      Reference information
    • Add to Marked List