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Benefits and Wages 2007

OECD Indicators

image of Benefits and Wages 2007

Launched in 1998, the latest edition of this series (formerly entitled Benefit Systems and Work Incentives) provides detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they are liable to pay across OECD countries. A special chapter also compares childcare costs across countries and the financial work incentives faced by parents of young children. Using the OECD tax-benefit models, total household incomes and their components are calculated for a range of family types and employment situations. The results are used to examine financial incentives to work, either part-time or full-time, as well as the extent to which social benefits prevent income poverty for those without a job. This volume presents results for 2005 and earlier years.

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Elements of Tax-Benefit Systems

This chapter provides an overview of the institutional features of tax-benefit systems including the eligibility and entitlement rules governing different types of social benefits, their tax treatment and the way in which part-time or casual earnings influence benefit amounts. The information presented here sheds light on the structure of benefit systems and provides a background for understanding the quantitative effects of taxes and benefits on household incomes discussed in later chapters. More detailed descriptions on countries’ tax-benefit systems can be found in country chapters available at www.oecd.org/els/social/workincentives .

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