Graphical exposition of the 2018 tax burden

The chapter presents a graphical exposition of the tax burdens on labour income in 2018 for gross wage earnings ranging from 50% to 250% of the average wage. These are illustrated in separate graphs for each of four household types and for each OECD member country. The household types are single taxpayers without children single parents with two children one-earner married couples without children and one-earner married couples with two children.The graphs are divided in two sets showing the average and the marginal tax wedge components as percentage of total labour costs (central and local income taxes employee and employer social security contributions and cash benefits). The graphs also show the net personal average and marginal tax rates.