Taxing Wages 2016
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Taxing Wages 2016

This annual flagship publication provides details of taxes paid on wages in OECD countries.  It covers: personal income taxes and employee contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they have an 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 the amounts of taxes and social security contributions levied and cash benefits received for eight different family types, which vary by a combination of household composition and household type.  It also presents: the resulting average and marginal tax rates (that is, the tax burden); the average tax rates (showing the part of gross wage earnings or total labour costs taken in tax and social security contributions, both before and after cash benefits); and the marginal tax rates (showing the part of a small increase of gross earnings or total labour costs that is paid in these levies).

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Chapter
 

2014 tax burdens (and changes to 2015) You do not have access to this content

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Author(s):
OECD

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The chapter presents the results of tax burden measures on labour income for the eight model family types for 2014. The chapter includes to 5.11 that show a number of measures for the average tax burdens (tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate) and marginal rates (tax wedge and net personal tax rate). The results for two measures of tax progressivity are also considered: tax elasticity on gross earnings and labour costs.The table formats are identical to to 3.11 that are discussed in on tax burden results on labour income for 2015. The chapter compares the two sets of tables and analyses the changes in tax burden between 2014 and 2015.

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