Basic Methodology and Main Results Comparative Tables and Charts Methodology and Limitations Country Tables, 2003

This Report provides unique 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. Results reported include the marginal and effective tax burden for one- and two earner families, 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 its the thirty Member countries. The methodology followed in this Report is set out briefly in Section A and described in more detail in Part III of this report...