copy the linklink copied!6. Evolution of the tax burden (2000-19)

The chapter presents the evolution of the tax burdens on labour income between 2000 and 2019. The chapter contains Tables 6.1 to 6.24 that are grouped by tax measures for the eight household types: Tables 6.1 to 6.8 containing the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits; Tables 6.9 to 6.16 providing the (average) burden of personal income taxes; and the Table 6.17 to 6.24 depicting the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

    

copy the linklink copied!Historical trends

The evolution of the tax burden for the eight household types over the period 2000 to 2019 is presented in Tables 6.1 to 6.24 in the last section of this chapter titled “Tables showing income taxes, social security contributions and cash benefits”. Each of the Tables 6.1 to 6.24 corresponds to a tax burden measure for a particular household type.

The discussion focuses on the main observable trends over the period and highlights selected important year-to-year changes1.

copy the linklink copied!Important trends

The OECD average tax wedge, the personal income tax burden and the net tax burden (personal income tax plus social security contributions less cash benefits) have all declined between 2000 and 2019 for each of the selected household types.

The reductions over the period in the OECD average tax wedge ranged from 1.4 percentage points (for single workers earning average wage (AW) and their counterparts earning 167% of the AW) to 4.2 percentage points (for single parents earning 67% of the AW).

The decrease in the OECD average personal income tax burden ranged from 0.7 percentage points (for single workers earning the AW) to 2.0 percentage points (for single parents earning 67% of the AW).

The OECD net personal average tax burden has also declined for all household types in the period considered. The reduction ranged from 0.4 percentage points (for single workers on the AW) to 3.1 percentage points (for single parents earning 67% of the AW).

copy the linklink copied!Tax wedge

Focusing on the overall (average) tax wedge (Table 6.1 to Table 6.8), there are fifteen OECD countries with a reduction of more than 5 percentage points between 2000 and 2019 for at least one household type  – Belgium, Canada, Denmark, Estonia, Finland, France, Germany, Hungary, Ireland, Israel, Lithuania, the Netherlands, New Zealand, Poland and Sweden.

The largest decline is observed in Poland where the single parent benefited from a reduction in the tax wedge of 33.2 percentage points. In the latter country, the one-earner couple on the AW and the two-earner couple with total wage earnings at 167% of the AW, both household types with two children, also experienced large decreases in the tax wedge that exceeded 10 percentage points (i.e. 15.6 percentage points and 10.7 percentage points respectively). Reductions of more than 10 percentage points in the tax wedge for at least one household type are also observed in Canada, France, Hungary, Ireland, Lithuania, the Netherlands and New Zealand.

In Canada, the tax wedge decreased by 15.0 percentage points for the single parent earning 67% of the AW and by 11.5 percentage points for the one-earner married couple on the AW with two children. In France, the tax wedge declined by 19.8 percentage points for the single parent at 67% of the AW. In Hungary, there were reductions of more than 10 percentage points for six out of the eight household types. The largest decreases were for the single worker earning 167% of the AW (14.6 percentage points) and the one-earner married couple, with two children, earning the AW (14.3 percentage points). In Ireland, the tax wedge decreased by 11.3 percentage points for the single parent on 67% of the AW. In Lithuania, there were decreases of more than 10 percentage points for the household types with children. It decreased the most for the single parent on 67% of the AW (21.5 percentage points). In the Netherlands, the tax wedge decreased by more than 10 percentage points for the single worker earning 67% of the AW with or without children, by 19.9 percentage points and by 12.3 percentage points respectively. In New Zealand, the single parent earning 67% of the AW benefited the most from the reduction in the tax wedge (16.4 percentage points). It also decreased by 10.1 percentage points for the one-earner married couple earning the AW with two children.

In contrast, between 2000 and 2019, there were increases in the tax wedge of more than 5 percentage points for at least one household type in seven countries – the Czech Republic, Iceland, Korea, Luxembourg, Mexico, Norway and Turkey. The largest increase was in Iceland where the tax wedge raised by 14.1 percentage points for the single parent on 67% of the AW and also by between 5.1 and 8.5 percentage points for four other household types. In the Czech Republic, it increased by 10.0 percentage points for the single parent on 67% of the AW. In Mexico, seven of the household types experienced increases between 7.5 and 8.8 percentage points. In Turkey, the single worker earning 167% of the AW had the tax wedge increased by 7.6 percentage points. In Korea, there were increases by between 5.2 and 6.9 percentage points for six of the household types. In Luxembourg, the tax wedge rose by between 5.3 and 5.7 percentage points for the married couple with children. In Norway, it increased by 5.7 percentage points for the single parent on 67% of the AW.

The tax wedge has decreased for all household types in fourteen of the OECD countries (Australia, Belgium, Canada, Denmark, Finland, Germany, Hungary, Ireland, Israel, Lithuania, Poland, Sweden, Switzerland and the United States) while it has increased across all household types in three countries (Korea, Luxembourg and Mexico).

copy the linklink copied!Average personal income tax rate

Between 2000 and 2019, the average personal income tax burden (Table 6.9 to Table 6.16) decreased for the eight household types in thirteen of the OECD countries: Belgium, Canada, Estonia, Finland, Hungary, Israel, Latvia, Lithuania, Slovenia, Sweden, Switzerland, Turkey and the United Kingdom. Among those countries, there were decreases of more than 5 percentage points in the personal income tax rates. The most significant reductions affecting most of the household types are noted in Hungary where there were decreases exceeding 10 percentage points for half of the household types; i.e. by 15.3 percentage points for the single worker earning 167% of the AW, 14.2 percentage points for the one-earner married couple earning the AW with children, 11.2 percentage points for the two-earner couple with total wage earnings at 200% of the AW with two children and 10.3 percentage points for the single parent earning 67% of the AW with two children. For the latter household type, there was a reduction of 13.9 percentage points during the same period in Estonia where the average personal income tax rate decreased by between 7.5 and 10.7 percentage points for the other household types except the single worker on 167% of the AW (reduction of 3.9 percentage points). In Sweden, most of the household types had decreases of between 9.1 and 9.8 percentage points, the exception being the single taxpayer earning 167% of the AW (reduction of 5.5 percentage points). In Lithuania, the average personal income tax rates decreased by between 8.7 and 9.5 percentage points for most of the household types, the exception being the single parent on 67% of the AW. For the latter, it decreased by 2.8 percentage points. In Finland, it decreased by between 6.1 and 8.3 percentage points over the eight household types. In Israel, the average personal income tax rate decreased by 6.3 to 7.9 percentage points for most of the household types, the exception being the single parent at 67% of the AW who experienced a reduction of 3.0 percentage points. Other decreases of more than 5 percentage points are observed in the United Kingdom for the single parent at 67% of the AW (6.3 percentage points), Belgium for five of the household types (up to 5.9 percentage points) and Turkey for the single parent earning 67% of the AW (5.4 percentage points).

At the other extreme, the average personal income tax rate increased across all the eight household types in six OECD countries: Denmark, Greece, Japan, Korea, Mexico and the Netherlands. Among those countries, there were increases of more than 5 percentage points. In the Netherlands, there were increases of 11.4 percentage points for the one-earner married couple on the AW with two children, 7 percentage points for the single worker earning the AW and 6.3 percentage points for the two-earner couple with total earnings at 200% of the AW with two children. In Mexico the increases ranged from 5.9 to 9.4 percentage points over the eight household types. The average personal income tax rates increased by more than 5 percentage points in Denmark for the one-earner married couple on the AW with two children (5.6 percentage points) and in Korea for the single worker earning 167% of the AW (5.3 percentage points).

There were seventeen other OECD member countries with both reductions and increases in the average personal income tax among the household types: Australia, Austria, Chile, the Czech Republic, France, Germany, Iceland, Ireland, Italy, Luxembourg, New Zealand, Norway, Poland, Portugal, the Slovak Republic, Spain and the United States. Significant changes of more than 5 percentage points are observed among those countries. In the Czech Republic, there were reductions of 8.8 percentage points for the single parent on 67% of the AW and 7.8 percentage points for the one-earner married couple on the AW with children. In Austria, the personal income tax rate decreased by 7.4 percentage points for the single parent on 67% of the AW. In contrast, in Iceland, increased by 5.3 percentage for the one-earner married couple on the AW with children.

In Chile, the average income tax rates stayed constant for most of the household types as they did not pay personal income taxes between 2000 and 2019. There were small changes of 0.052 percentage points or less for the household types that paid income taxes ; i.e. the single worker on the AW (+0.05 percentage points), the two-earner couple with total earnings at 167% of the AW without children (+0.03 percentage points) and the single worker on 167% of the AW (-0.02 percentage points),

copy the linklink copied!Net personal average tax rate

The net personal average tax rate takes into account personal income taxes and employee social security contributions as well as cash benefits (Table 6.17 to Table 6.24). It decreased between 2000 and 2019 for the eight household types in ten OECD countries: Australia, Belgium, Canada, Denmark, Estonia, Ireland, Israel, Poland, Sweden and Switzerland. Among those countries, there were decreases of more than 5 percentage points. The most significant reductions are observed in Poland, where the net personal average tax rate fell by 38.4 percentage points for the single parent earning 67% of the AW and by between 10.9 and 18.0 percentage points for the other three household types with children. There were decreases exceeding 10 percentage points also in Canada for the single parent on 67% of the AW (15.5 percentage points) and the one-earner married couple on the AW with children (11.8 percentage points) and in Ireland for the single parent on 67% of the AW (11.7 percentage points). In Sweden, reductions of more than 5 percentage points in net personal average tax rates are observed over the eight household types. Furthermore, seven of them had reductions exceeding 8 percentage points. It decreased the most for the single worker earning 67% of the AW without children (9.8 percentage points) and for the two-earner couple with total earnings at 167% of the AW without children (9.4 percentage points). In Estonia, the net personal average tax rate decreased the most for the single worker on 67% of the AW without children and the two-earner couple with total earnings at 167% of the AW with two children (both household types by 9.1 percentage points). In Denmark, there were decreases exceeding 5 percentage points for six out of the eight household types. The single worker on 167% of the AW experienced the largest decrease (8.2 percentage points). In Israel reductions ranging from 5.8 to 7.8 percentage points are observed for all but one household type, the exception being the single parent on 67% of the AW (reduction of 0.1 percentage point). In Belgium, the net personal average tax rate decreased by more than 5 percentage points for the two-earner couples on 167% of the AW with or without children (5.3 and 5.9 percentage points respectively).

In contrast, the net personal average tax rate increased across all household types in three OECD countries: Korea, Mexico and the Slovak Republic. All of those countries experienced increases of more than 5 percentage points. The largest change was in the Slovak Republic where it increased by 11.8 percentage points for the single parent on 67% of the AW. The one-earner married couple on the AW and the two-earner married couple on 167% of the AW (both household types with two children) also experienced increases of more than 5 percentage points (5.6 and 5.1 percentage points respectively). In Mexico, net personal average tax rates increased by between 5.3 and 9.4 percentage points over the eight household types. In Korea, the net personal average tax rate increased by more than 5 percentage points for half of the household types, with the largest increase being observed for the single worker on the AW (6.4 percentage points).

There were twenty-three other OECD member countries with both reductions or increases in the net personal average tax rate among the household types: Austria, Chile, the Czech Republic, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Japan, Latvia, Lithuania, Luxembourg, the Netherlands, New Zealand, Norway, Portugal, Slovenia, Spain, Turkey, the United Kingdom and the United States. Among those countries, changes of more than 5 percentage points are observed. There was a significant decrease in France where the net personal average tax rate fell by 21.6 percentage points for the single parent on 67% of the AW. There were decreases exceeding 10 percentage points in the Netherlands for the single worker earning 67% of the AW with or without children (by 19.3 and 11.5 percentage points respectively) and in New Zealand for the single parent on 67% of the AW (16.4 percentage points) and the one-earner married couple on the AW with two children (10.1 percentage points). In Hungary, the net personal average tax rate decreased by 9.3 percentage points for the single worker on 167% of the AW. Reductions of more than 5 percentage points are also observed in Finland for the single worker on 67% of the AW without children and in Germany for the single worker on 167% of the AW (5.4 percentage points for the two household types). In contrast, there were significant increases in the net personal average tax rate in the Czech Republic and in Iceland where it exceeded 10 percentage points for the single parent on 67% of the AW (by 14.4 and 13.3 respectively). In Lithuania, the increases were between 7.0 and 7.8 percentage points for the household types without children. There were increases of more than 5 percentage points in Slovenia for the one-earner married couple on the AW with two children (6.8 percentage points), in Norway for the single parent on 67% of the AW (6.3 percentage points), in Turkey and in Italy for the single worker earning 167% of the AW (5.6 percentage points and 5.1 percentage points respectively).

copy the linklink copied!Progressivity

The degree of progressivity of the personal income tax system can be assessed by comparing the burden faced by single workers earning 67% of the AW with that faced by their counterparts earning 167% of the AW. Hence Table 6.9 is compared with Table 6.11. For all OECD countries (except Hungary) and for all years between 2000 and 2019 the higher paid worker always pays a higher percentage of income in personal income tax than the lower paid worker. In Hungary, the exceptions are that the levels of tax burden are the same for both workers from 2013 onwards. In Mexico, from 2000 to 2010, the personal income tax was negative for the single persons earning 67% of the AW due to non-wastable tax credits.

On average, the progressivity of the personal income taxes increased in OECD countries. On average (excluding Mexico), the single person earning 67% of the AW paid 54% of the tax burden of the person earning 167% of the AW in 2000 and 52% in 2019.

Comparing the situation in each OECD country, personal income taxes have become more progressive in nineteen countries: Australia, Belgium, Canada, Estonia, Finland, France, Ireland, Israel, Italy, Latvia, Lithuania, Luxembourg, New Zealand, Norway, Slovenia, Sweden, Switzerland, Turkey and the United Kingdom. The most significant changes were in Estonia where the tax burdens on lower paid worker fell from 85% in 2018 to 47% in 2019 and in Sweden where it decreased from 68% to 48%.

Between 2000 and 2019, personal income taxes became slightly less progressive (using this measure) in thirteen OECD countries: Austria, the Czech Republic, Denmark, Greece, Hungary, Iceland, Korea, Mexico, Poland, Portugal, the Slovak Republic, Spain and the United States. The most significant changes occurred in Hungary where the ratio rose from about 58% of the higher paid person in 2000 to 100% from 2013 onwards and in Iceland where it rose from 55% in 2000 to 74% in 2019.

The tax burden ratio remained at the same level in Chile, Germany, Japan and the Netherlands in 2000 and 2019.

copy the linklink copied!Families

The results presented in Table 6.21 and Table 6.18 can be used to compare the net tax burdens (personal income tax plus employee social security contributions less cash benefits) faced by a one-earner married couple earning the AW with two children, and the single worker without children at the same income level. The OECD average tax savings for the married couple compared with the single person represented 10.7% of gross income in 2000 and 11.3% in 2019.

Between 2000 and 2019, the savings for the one-earner married couple increased in eighteen countries and declined in seventeen others. No tax savings are observed for Mexico, as the tax burden is the same for the two household types. There were five countries where the tax savings have increased by more than 5 percentage points: in Poland increasing by 15.1 percentage points from 5.7% to 20.8% of gross income, in Canada increasing by 9.9 percentage points from 10.9% to 20.8% of gross income, in New Zealand increasing by 9.5 percentage points from 5.8% to 15.3% of gross income, in Lithuania increasing by 8.4 percentage points from 0% to 8.4% and in Portugal increasing by 5.5 percentage points from 8.8% to 14.3% of gross income. There were corresponding reductions of more than 5 percentage points in Slovenia where the tax savings decreased by 7.8 percentage points from 25.4% to 17.6% of gross income, in Norway with a reduction in the tax savings by 7.3 percentage points from 11.4% to 4.1% and in the Netherlands with a reduction by 5.7 percentage points from 11.2% to 5.5% of gross income.

copy the linklink copied!Tables showing the income taxes, social security contributions and cash benefits

The evolution of the income taxes, social security contributions and cash benefits for the eight household types across the OECD over the period 2000 to 2019 is presented in Tables 6.1 to 6.24.

  • Tables 6.1 to 6.8 containing the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits,

  • Tables 6.9 to 6.16 providing the (average) burden of personal income taxes, and the

  • Tables 6.17 to 6.24 depicting the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

Tables 6.25 and 6.26 show the average gross and net earnings of a single individual between 2000 and 2019 in US dollar using purchasing power parities of national currencies and in national currencies.

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Table 6.1. Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average wage
Tax burden as a % of labour costs, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

25.9

20.8

21.7

21.9

22.4

23.1

23.4

23.6

24.1

22.7

Austria

43.2

43.3

44.2

44.6

44.8

45.1

43.0

43.1

43.3

43.6

Belgium

51.4

50.0

50.5

50.0

49.9

49.4

47.5

47.3

46.1

45.4

Canada

27.7

26.1

26.2

26.3

26.5

26.5

26.5

25.7

25.9

25.2

Chile

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

41.3

38.8

39.4

39.4

39.7

40.0

40.3

40.8

41.4

41.7

Denmark

37.4

34.8

33.8

33.3

33.1

33.4

33.4

33.3

32.6

32.6

Estonia

39.8

37.8

39.2

38.8

38.9

38.0

37.9

38.0

32.7

33.3

Finland

42.7

37.2

36.8

37.6

38.0

37.9

38.3

36.9

36.3

35.6

France

43.9

46.6

46.9

45.5

45.0

40.5

40.3

40.1

40.2

38.9

Germany

47.6

45.9

45.5

45.1

45.1

45.3

45.4

45.4

45.4

45.2

Greece

35.9

36.5

39.5

37.0

36.1

34.8

36.2

36.5

37.0

36.8

Hungary

51.4

46.2

47.9

49.0

49.0

49.0

48.2

46.2

45.0

44.6

Iceland

23.8

26.1

29.3

29.7

29.7

30.2

30.3

29.9

30.3

30.0

Ireland

27.5

23.2

24.2

25.2

25.3

24.9

24.3

24.0

24.3

24.6

Israel1

23.2

14.5

13.8

13.6

14.2

14.8

15.2

15.1

15.6

15.7

Italy

43.6

43.5

44.7

44.9

41.9

40.8

40.8

40.7

40.8

41.1

Japan

28.7

27.8

29.9

30.2

30.6

30.9

31.0

31.0

31.2

31.2

Korea

15.0

16.9

18.0

18.4

18.5

18.7

19.2

19.3

19.8

20.2

Latvia

41.7

39.6

43.3

42.8

42.1

41.7

41.2

41.3

39.7

39.8

Lithuania

43.0

38.9

39.2

39.5

39.0

39.3

39.0

37.8

37.2

34.1

Luxembourg

29.8

28.6

30.4

31.2

31.6

32.4

32.5

30.2

30.5

30.7

Mexico

7.6

11.9

13.6

14.4

14.7

15.0

15.3

16.1

16.1

16.4

Netherlands

42.3

33.3

33.3

32.7

31.8

32.0

30.4

30.4

30.9

30.0

New Zealand

18.6

15.5

13.1

13.3

13.4

13.5

13.6

13.7

13.8

13.9

Norway

35.1

34.1

34.2

34.1

33.8

33.7

33.2

32.9

32.7

32.6

Poland

37.0

33.1

34.7

34.8

34.9

35.0

34.9

35.0

35.1

35.0

Portugal

33.2

31.9

32.6

35.2

34.8

36.3

36.4

36.6

36.5

36.7

Slovak Republic

40.6

34.4

36.9

38.5

38.6

38.8

39.0

39.4

39.6

39.7

Slovenia

42.6

39.7

38.6

38.5

38.6

38.6

38.7

40.0

39.8

40.3

Spain

34.9

34.4

37.2

37.2

37.3

35.8

35.8

35.8

35.9

36.0

Sweden

48.6

41.3

40.8

40.9

40.5

40.6

40.8

40.9

41.0

40.5

Switzerland

20.2

19.1

19.4

19.4

19.2

19.1

19.3

19.4

19.4

19.5

Turkey2

39.1

34.1

34.6

34.9

35.8

35.9

32.9

33.5

34.6

35.8

United Kingdom

29.1

29.1

27.9

26.8

26.2

26.0

26.1

26.3

26.2

26.0

United States

29.0

28.0

27.8

29.4

29.5

29.2

29.2

29.2

27.6

27.6

Unweighted average

OECD-Average

34.2

31.9

32.7

32.8

32.7

32.6

32.4

32.3

32.1

32.0

OECD-EU 23

40.4

37.7

38.6

38.6

38.4

38.1

37.8

37.7

37.3

37.1

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105394

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Table 6.2. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage
Tax burden as a % of labour costs, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

31.0

26.7

27.3

27.4

27.7

28.3

28.6

28.6

28.9

27.9

Austria

47.3

47.9

48.8

49.2

49.4

49.6

47.3

47.4

47.6

47.9

Belgium

57.1

55.7

56.0

55.7

55.6

55.3

53.9

53.8

52.7

52.2

Canada

32.9

30.5

30.8

31.0

31.6

31.5

31.4

30.6

30.8

30.5

Chile

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

42.6

42.0

42.5

42.4

42.6

42.8

43.0

43.4

43.8

43.9

Denmark

41.5

37.2

36.2

35.8

35.6

35.9

35.9

35.8

35.4

35.4

Estonia

41.3

39.2

40.4

39.9

40.0

39.0

39.0

39.0

36.2

37.2

Finland

47.5

42.5

42.5

43.1

43.6

43.5

44.1

43.0

42.4

41.9

France

50.4

49.8

50.1

48.8

48.4

48.0

47.6

47.1

47.0

46.7

Germany

52.9

50.8

49.7

49.3

49.3

49.4

49.5

49.6

49.5

49.4

Greece

38.7

41.2

42.8

41.1

40.2

38.9

40.3

40.6

41.0

40.8

Hungary

54.7

53.1

49.5

49.0

49.0

49.0

48.2

46.2

45.0

44.6

Iceland

28.8

30.5

33.8

34.1

33.9

34.3

33.9

33.1

33.4

33.1

Ireland

35.3

29.8

33.0

33.9

34.0

33.2

32.7

32.6

32.9

33.2

Israel1

29.6

21.3

20.4

20.4

21.1

21.8

22.3

22.1

22.5

22.7

Italy

47.1

46.8

47.7

47.8

47.8

47.8

47.8

47.7

47.8

48.0

Japan

29.8

29.2

31.3

31.6

32.0

32.3

32.4

32.5

32.7

32.7

Korea

16.4

19.5

21.0

21.5

21.7

22.0

22.3

22.5

23.0

23.3

Latvia

43.2

40.9

44.3

43.7

43.0

42.5

42.5

42.7

42.6

42.6

Lithuania

45.7

40.7

40.9

41.1

41.0

41.2

41.3

41.1

40.7

37.2

Luxembourg

35.8

34.9

37.1

38.2

38.6

39.5

39.6

37.8

38.2

38.4

Mexico

12.7

15.3

19.0

19.3

19.5

19.8

20.1

20.4

19.7

20.1

Netherlands

40.0

38.0

38.6

40.6

39.0

37.0

37.2

37.4

37.8

37.3

New Zealand

19.4

18.1

16.4

16.9

17.2

17.6

17.9

18.1

18.4

18.8

Norway

38.6

37.3

37.4

37.4

36.9

36.8

36.3

36.0

35.8

35.7

Poland

38.2

34.1

35.5

35.6

35.7

35.7

35.6

35.7

35.8

35.6

Portugal

37.3

36.5

37.6

41.4

41.1

42.1

41.5

41.4

40.8

41.0

Slovak Republic

41.9

37.7

39.6

41.1

41.3

41.4

41.5

41.7

41.8

41.9

Slovenia

46.3

42.2

42.5

42.4

42.5

42.6

42.7

42.9

43.2

43.6

Spain

38.6

38.3

40.6

40.7

40.7

39.4

39.4

39.3

39.4

39.5

Sweden

50.1

43.2

42.9

43.0

42.5

42.6

42.8

42.9

43.0

42.7

Switzerland

22.9

21.9

22.1

22.2

21.9

21.9

22.1

22.1

22.2

22.3

Turkey2

40.4

36.7

37.1

37.4

38.1

38.2

38.2

39.0

39.2

39.1

United Kingdom

32.6

32.4

32.1

31.4

31.0

30.8

30.9

31.0

30.9

30.9

United States

30.8

30.3

29.8

31.5

31.6

31.4

31.6

31.8

29.6

29.8

Unweighted average

OECD-Average

37.4

35.5

36.2

36.5

36.4

36.4

36.3

36.2

36.1

36.0

OECD-EU 23

43.7

41.5

42.2

42.4

42.3

42.1

41.9

41.7

41.5

41.4

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105413

copy the linklink copied!
Table 6.3. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage
Tax burden as a % of labour costs, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

38.8

32.6

33.1

33.2

33.4

34.0

34.1

34.0

34.3

34.4

Austria

50.4

51.2

51.4

51.9

52.0

52.1

50.7

50.8

51.0

51.0

Belgium

62.6

60.9

61.0

60.8

60.8

60.7

59.9

59.6

59.0

58.6

Canada

35.2

32.6

32.9

33.1

33.3

33.3

32.7

32.0

32.1

31.7

Chile

8.3

8.0

8.2

8.1

8.1

8.2

8.3

8.3

8.3

8.3

Czech Republic

44.8

44.6

44.9

44.9

45.0

45.1

45.3

45.5

45.7

45.8

Denmark

49.3

46.9

43.4

42.6

41.9

42.1

42.0

41.8

41.2

41.1

Estonia

42.5

40.3

41.4

40.8

40.9

39.9

39.9

39.9

41.2

41.2

Finland

53.2

48.3

48.5

48.9

49.4

49.4

50.1

49.1

48.7

48.3

France

52.5

53.6

54.0

54.1

54.3

53.8

53.5

53.4

53.0

53.1

Germany

56.2

53.1

51.2

51.2

51.3

51.3

51.3

51.5

51.2

51.0

Greece

44.7

45.8

47.9

48.7

47.9

45.4

45.9

46.2

46.6

46.5

Hungary

59.2

58.3

50.7

49.0

49.0

49.0

48.2

46.2

45.0

44.6

Iceland

39.6

34.1

38.3

38.6

38.4

38.6

38.5

38.1

38.2

38.0

Ireland

42.2

39.7

42.5

43.0

43.1

42.3

41.5

41.4

41.6

41.8

Israel1

38.1

30.0

28.6

29.2

30.0

30.8

31.4

31.3

31.9

32.3

Italy

51.1

52.0

53.2

53.3

53.6

54.2

54.1

53.8

53.9

54.1

Japan

31.6

32.3

34.2

34.5

34.7

34.9

35.0

35.0

35.1

35.1

Korea

20.5

21.8

22.6

23.0

23.5

24.2

24.6

25.0

25.6

26.0

Latvia

44.4

41.9

45.0

44.4

43.8

43.2

43.3

43.5

42.6

42.8

Lithuania

47.9

42.0

42.1

42.1

42.1

42.1

42.1

42.1

42.1

39.8

Luxembourg

44.1

42.3

44.2

45.3

45.5

46.2

46.3

45.3

45.5

45.6

Mexico

19.5

20.9

22.0

22.2

22.6

22.8

23.1

23.3

22.8

23.2

Netherlands

44.9

41.8

42.4

42.1

50.4

42.2

42.0

42.0

42.3

42.5

New Zealand

24.2

24.6

22.4

22.8

23.1

23.3

23.6

23.8

24.0

24.3

Norway

45.2

43.0

43.1

43.0

42.5

42.4

42.0

41.7

41.6

41.5

Poland

39.1

34.9

36.2

36.2

36.3

36.3

36.2

36.2

36.3

36.1

Portugal

42.3

42.2

43.6

47.7

47.4

48.0

47.0

46.7

46.1

46.3

Slovak Republic

45.2

40.1

41.6

43.3

43.4

43.4

43.5

43.6

43.6

43.6

Slovenia

51.0

47.1

47.5

46.1

46.4

46.5

46.1

46.3

46.7

47.1

Spain

41.0

41.6

43.5

44.3

45.0

43.8

43.8

43.7

43.8

44.0

Sweden

55.7

51.2

50.7

50.8

50.6

50.7

51.5

51.6

51.6

51.0

Switzerland

27.4

26.4

26.7

26.8

26.4

26.4

26.7

26.8

26.9

26.9

Turkey2

35.0

39.2

40.2

40.6

41.5

41.8

42.1

42.5

42.7

42.6

United Kingdom

35.8

36.9

37.8

37.6

37.3

37.3

37.5

37.4

37.4

37.1

United States

37.1

35.6

34.6

36.3

36.4

36.3

36.4

36.5

34.1

34.2

Unweighted average

OECD-Average

41.7

39.9

40.3

40.6

40.9

40.6

40.6

40.4

40.4

40.3

OECD-EU 23

47.8

45.9

46.3

46.5

46.9

46.3

46.2

46.0

45.9

45.8

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105432

copy the linklink copied!
Table 6.4. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage
Tax burden as a % of labour costs, single parent with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

4.0

-7.2

-3.2

-2.6

-1.8

-1.4

-1.1

0.6

1.9

1.2

Austria

25.2

25.5

28.0

28.8

29.2

29.6

27.4

27.7

28.1

22.3

Belgium

36.4

35.7

36.9

36.2

36.1

35.6

33.5

33.4

32.3

31.2

Canada

-0.4

-9.8

-6.8

-6.1

-4.7

-15.4

-15.2

-16.3

-14.8

-15.3

Chile

5.9

6.1

6.2

6.2

6.2

6.2

6.2

6.2

6.2

6.2

Czech Republic

12.7

15.6

24.2

24.1

24.8

24.7

22.0

22.6

21.5

22.7

Denmark

11.5

9.9

8.5

7.9

5.8

6.3

6.2

4.8

4.0

4.1

Estonia

18.5

22.7

26.3

26.6

27.4

21.7

21.8

22.8

17.4

18.6

Finland

28.3

25.6

25.6

26.8

27.3

27.2

27.9

26.5

26.1

25.5

France

34.5

38.5

38.8

37.1

36.6

33.1

18.6

18.9

19.3

14.7

Germany

31.8

31.2

31.3

31.0

31.3

30.9

31.2

31.4

31.6

31.5

Greece

35.2

35.7

38.4

33.5

32.6

31.1

31.9

32.3

30.7

30.7

Hungary

34.0

29.8

23.0

25.5

26.4

27.2

25.5

23.0

21.8

21.2

Iceland

5.9

12.2

17.0

19.0

19.1

20.5

21.0

20.1

20.2

20.0

Ireland

16.6

-5.4

-2.6

-0.5

0.0

0.1

0.0

1.2

3.8

5.3

Israel1

3.3

1.8

0.5

1.2

2.9

2.9

0.9

1.7

2.7

3.0

Italy

29.5

26.9

29.4

29.0

26.2

25.3

25.2

25.1

25.4

26.1

Japan

26.3

21.5

23.5

23.8

24.3

24.7

24.9

25.0

25.2

25.3

Korea

14.4

16.3

17.3

17.5

16.9

17.0

17.0

17.3

17.6

16.8

Latvia

24.0

27.1

30.1

29.9

25.5

25.0

24.9

26.2

24.9

24.6

Lithuania

38.4

30.3

31.1

31.9

31.0

31.7

29.3

30.6

26.1

16.9

Luxembourg

4.4

1.2

5.1

6.6

7.6

9.0

9.3

6.6

7.6

8.2

Mexico

7.6

11.9

13.6

14.4

14.7

15.0

15.3

16.1

16.1

16.4

Netherlands

26.4

11.4

11.7

11.8

11.3

10.2

7.0

6.8

7.4

6.5

New Zealand

-3.0

-17.1

-18.2

-16.9

-15.8

-14.4

-14.6

-13.5

-20.5

-19.4

Norway

16.4

20.6

21.7

22.0

22.0

22.3

22.0

22.1

22.4

22.1

Poland

29.8

28.4

29.6

29.6

26.9

23.9

-16.3

-18.5

-11.1

-3.4

Portugal

26.6

19.5

23.1

25.5

25.0

25.3

21.4

22.0

22.2

22.6

Slovak Republic

25.3

21.6

24.5

26.4

26.9

27.3

27.9

28.8

29.5

30.1

Slovenia

13.4

12.5

13.0

13.1

9.9

10.1

10.5

12.6

13.4

15.2

Spain

28.6

28.4

30.3

30.4

30.6

24.2

24.2

24.3

24.5

24.9

Sweden

39.9

33.0

32.9

33.2

33.0

33.2

33.6

33.9

33.1

32.7

Switzerland

6.5

4.4

5.0

4.7

4.1

4.1

4.5

4.5

4.7

4.8

Turkey2

39.1

32.7

33.2

33.6

34.4

34.6

31.3

32.0

33.1

34.3

United Kingdom

15.3

8.5

6.7

5.7

4.6

5.3

7.3

9.5

10.8

12.3

United States

10.7

7.4

9.8

11.3

12.0

11.7

12.2

13.0

9.7

10.5

Unweighted average

OECD-Average

20.1

17.1

18.5

18.8

18.6

17.9

16.0

16.1

16.0

15.8

OECD-EU 23

25.5

22.3

23.7

23.9

23.3

22.5

19.6

19.7

19.6

19.3

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105451

copy the linklink copied!
Table 6.5. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage
Tax burden as a % of labour costs, one-earner married couple with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

23.4

14.2

16.8

16.9

17.4

17.8

18.0

20.7

21.5

20.8

Austria

35.2

36.0

37.9

38.6

38.9

39.2

36.8

37.0

37.3

33.7

Belgium

42.6

40.4

41.3

40.7

40.6

40.3

38.5

38.4

37.4

36.5

Canada

23.1

16.5

18.2

18.6

19.3

11.0

11.6

10.7

12.1

11.6

Chile

6.3

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

22.0

20.9

26.1

26.1

26.7

26.8

25.3

26.0

25.6

26.6

Denmark

28.2

26.4

25.5

25.1

24.9

25.3

25.2

25.2

24.9

25.2

Estonia

32.8

29.8

32.4

32.4

32.9

28.6

28.5

29.0

26.1

27.5

Finland

40.3

37.2

37.3

38.1

38.6

38.9

39.6

38.5

38.0

37.5

France

41.3

42.7

43.1

41.1

40.5

40.2

39.3

39.0

39.1

36.8

Germany

35.3

33.5

34.0

33.6

33.8

34.0

34.2

34.3

34.4

34.3

Greece

40.3

41.4

43.3

40.3

39.5

37.4

38.4

38.8

37.9

37.8

Hungary

43.9

43.2

34.2

34.2

34.8

35.3

33.8

31.4

30.2

29.6

Iceland

13.1

15.0

19.6

21.3

21.8

23.2

23.3

22.4

22.2

21.6

Ireland

20.4

12.9

16.6

18.2

18.5

17.7

16.9

16.9

17.6

17.9

Israel1

25.5

18.3

16.6

17.0

18.7

19.2

19.6

19.5

20.0

20.3

Italy

39.3

36.9

38.8

38.4

38.5

38.6

38.6

38.4

38.7

39.2

Japan

26.4

23.6

25.7

26.0

26.5

27.0

27.2

27.3

27.5

27.5

Korea

15.7

17.1

18.5

19.1

19.4

19.8

20.1

20.4

21.0

20.6

Latvia

31.4

32.5

35.4

35.1

31.9

31.4

31.5

32.6

32.6

32.4

Lithuania

45.7

35.0

35.5

36.0

35.6

36.1

37.8

35.7

33.3

29.0

Luxembourg

11.7

12.4

15.1

16.0

16.5

17.5

17.7

16.6

17.1

17.3

Mexico

12.7

15.3

19.0

19.3

19.5

19.8

20.1

20.4

19.7

20.1

Netherlands

29.9

29.7

32.1

34.5

33.0

31.4

31.9

32.2

32.8

32.3

New Zealand

13.6

-0.3

0.6

2.4

3.8

4.9

5.5

6.4

1.9

3.5

Norway

28.4

30.6

31.1

31.2

32.0

32.0

31.7

31.5

32.4

32.1

Poland

33.3

28.4

29.6

29.9

30.3

30.6

14.4

10.5

15.1

17.7

Portugal

30.2

25.4

27.9

30.2

29.8

30.7

28.2

28.8

29.1

29.4

Slovak Republic

30.8

22.8

25.8

27.6

28.1

28.5

29.0

29.9

30.5

31.1

Slovenia

25.0

22.1

23.2

23.2

23.5

23.6

23.9

24.4

25.1

28.5

Spain

32.3

32.4

34.7

34.8

34.9

33.7

33.7

33.7

33.9

34.2

Sweden

44.3

37.7

37.6

37.9

37.4

37.7

38.0

38.2

37.7

37.4

Switzerland

11.7

10.0

10.1

9.8

9.3

9.3

9.6

9.6

9.8

9.9

Turkey2

40.4

35.2

35.6

35.8

36.6

36.7

36.6

37.4

37.7

37.5

United Kingdom

27.8

26.2

27.5

26.8

26.4

25.8

26.0

26.3

26.3

26.3

United States

21.2

17.4

18.6

20.3

20.6

20.4

20.6

20.9

18.5

18.8

Unweighted average

OECD-Average

28.5

25.7

27.0

27.3

27.4

27.2

26.6

26.6

26.4

26.4

OECD-EU 23

33.2

30.7

32.0

32.1

32.0

31.7

30.8

30.5

30.5

30.4

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105470

copy the linklink copied!
Table 6.6. Income tax plus employee and employer contributions less cash benefits, married couple with two children, at 100% and 67% of average wage
Tax burden as a % of labour costs, two-earner married couple with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

26.7

22.4

25.0

25.2

25.5

26.2

26.5

26.6

27.0

25.8

Austria

39.0

39.7

41.2

41.7

42.0

42.2

39.9

40.0

40.3

38.3

Belgium

50.9

48.3

49.0

48.5

48.4

48.1

46.4

46.3

45.1

44.5

Canada

29.7

26.5

26.9

27.2

27.3

24.3

24.7

23.9

24.3

23.9

Chile

6.6

6.6

6.7

6.7

6.7

6.7

6.7

6.7

6.7

6.7

Czech Republic

36.3

34.2

35.1

35.1

35.5

35.5

34.6

35.1

34.8

35.4

Denmark

35.8

32.5

31.4

31.0

30.8

31.1

31.1

31.0

30.6

30.7

Estonia

37.4

34.7

36.6

36.3

36.6

33.7

33.6

33.9

30.0

30.9

Finland

41.3

37.2

37.1

37.9

38.4

38.4

39.0

37.8

37.3

36.8

France

43.3

45.1

45.5

44.1

43.6

41.2

40.7

40.4

40.4

39.9

Germany

45.4

43.0

42.4

42.0

42.2

42.3

42.5

42.6

42.6

42.5

Greece

39.1

40.4

42.3

40.1

39.2

37.5

38.4

38.8

38.4

38.3

Hungary

47.0

44.4

39.6

40.1

40.5

40.8

39.6

37.3

36.2

35.6

Iceland

25.4

26.9

30.9

31.8

32.1

32.7

32.5

31.8

32.1

31.9

Ireland

29.3

20.6

24.1

25.4

25.7

24.8

24.3

24.4

24.9

25.5

Israel1

21.6

14.8

13.8

14.1

15.1

15.5

15.8

15.8

16.2

16.3

Italy

44.2

41.9

43.2

43.1

41.9

41.5

41.5

41.4

41.5

41.9

Japan

28.2

25.9

28.2

28.5

28.9

29.3

29.4

29.5

29.7

29.7

Korea

15.5

17.3

18.6

19.1

19.3

19.6

20.0

20.2

20.8

20.7

Latvia

35.5

35.4

38.6

38.2

36.0

35.5

35.4

36.1

35.5

35.4

Lithuania

44.6

36.5

39.3

39.5

39.0

39.3

38.3

36.5

36.3

31.1

Luxembourg

21.4

22.0

24.7

25.9

26.5

27.5

27.7

25.8

26.4

26.7

Mexico

10.6

14.0

16.8

17.3

17.6

17.9

18.2

18.6

18.3

18.6

Netherlands

38.1

31.7

31.9

33.0

31.7

30.6

29.5

29.6

30.1

29.3

New Zealand

19.0

14.7

14.7

15.9

16.3

16.5

16.7

16.9

17.1

17.3

Norway

33.0

33.3

33.7

33.7

33.4

33.3

32.9

32.6

32.5

32.3

Poland

35.8

30.4

32.3

32.5

32.8

33.0

28.0

27.0

27.2

25.1

Portugal

33.0

31.2

34.5

37.0

36.7

35.7

35.9

36.2

35.6

35.9

Slovak Republic

36.9

31.2

33.6

35.2

35.5

35.7

36.0

36.5

36.9

37.1

Slovenia

37.1

34.2

34.3

34.4

34.5

34.6

34.4

35.1

35.3

35.8

Spain

35.4

34.9

37.5

37.6

37.6

36.3

36.3

36.2

36.3

36.5

Sweden

46.0

39.1

38.8

39.1

38.7

38.8

39.1

39.3

39.0

38.7

Switzerland

17.7

16.2

16.3

16.0

15.5

15.4

15.8

15.9

16.0

16.1

Turkey2

39.9

35.1

35.6

35.8

36.6

36.7

35.5

36.3

36.8

37.2

United Kingdom

28.4

28.0

27.7

26.8

26.3

26.2

26.4

26.6

26.6

26.6

United States

26.9

24.9

24.7

26.3

26.6

26.3

26.4

26.5

24.0

24.1

Unweighted average

OECD-Average

32.8

30.4

31.5

31.7

31.7

31.4

31.1

31.0

30.8

30.5

OECD-EU 23

38.3

35.5

36.5

36.7

36.5

36.1

35.6

35.4

35.1

34.7

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105489

copy the linklink copied!
Table 6.7. Income tax plus employee and employer contributions less cash benefits, married couple, both at 100% of average wage
Tax burden as a % of labour costs, two-earner married couple with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

29.6

26.7

27.3

27.4

27.7

28.3

28.6

28.6

28.9

27.9

Austria

41.7

42.6

44.0

44.5

44.7

45.0

42.5

42.7

42.9

41.3

Belgium

53.7

51.4

51.8

51.5

51.4

51.1

49.7

49.5

48.4

47.9

Canada

32.3

28.9

29.3

29.6

30.3

28.0

27.9

27.1

27.5

27.1

Chile

6.6

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

39.4

37.2

37.3

37.3

37.6

37.7

36.9

38.8

37.1

39.6

Denmark

38.1

34.0

33.0

32.6

32.4

32.7

32.7

32.7

32.3

32.4

Estonia

38.6

35.9

37.6

37.3

37.5

34.9

34.8

35.1

32.2

33.3

Finland

43.9

39.8

39.9

40.6

41.1

41.2

41.8

40.7

40.2

39.7

France

46.5

47.0

47.3

46.0

45.5

45.0

44.6

44.1

44.0

43.7

Germany

48.3

46.1

44.9

44.5

44.6

44.7

44.9

44.9

44.9

44.8

Greece

40.8

42.1

43.8

42.5

41.6

39.7

40.7

41.0

41.4

41.2

Hungary

49.3

48.2

41.9

41.6

41.9

42.2

41.0

38.8

37.6

37.1

Iceland

28.8

29.7

33.7

34.1

33.9

34.3

33.9

33.1

33.4

33.1

Ireland

33.7

25.5

29.4

30.6

30.8

29.9

29.3

29.2

29.7

30.1

Israel1

25.0

17.4

16.1

16.3

17.6

18.2

18.8

18.7

19.3

19.5

Italy

45.9

44.2

45.4

45.3

45.2

45.3

45.3

45.1

45.3

45.6

Japan

28.9

26.9

29.1

29.4

29.9

30.2

30.4

30.5

30.7

30.7

Korea

16.1

18.4

20.0

20.5

20.8

21.2

21.5

21.7

22.2

22.2

Latvia

37.3

36.7

39.8

39.4

37.5

36.9

37.0

37.7

37.6

37.5

Lithuania

45.7

37.8

40.1

40.3

40.0

40.3

39.5

38.4

38.2

33.1

Luxembourg

25.9

26.4

29.2

30.6

31.1

32.1

32.3

30.7

31.3

31.6

Mexico

12.7

15.3

19.0

19.3

19.5

19.8

20.1

20.4

19.7

20.1

Netherlands

37.6

34.3

34.8

36.9

35.2

33.3

33.0

33.2

33.7

33.1

New Zealand

19.4

18.4

16.4

16.9

17.2

17.6

17.9

18.1

18.4

18.8

Norway

35.1

35.0

35.4

35.4

35.0

34.9

34.4

34.2

34.1

33.9

Poland

36.6

31.3

33.1

33.3

33.5

33.7

29.5

28.7

28.8

27.0

Portugal

35.5

34.1

36.7

39.6

39.3

38.4

38.4

38.7

38.1

38.4

Slovak Republic

41.1

33.4

35.5

37.1

37.3

37.5

37.8

38.2

38.4

38.6

Slovenia

41.1

37.5

37.0

37.0

37.2

37.2

37.1

37.3

38.7

39.1

Spain

37.2

36.8

39.2

39.2

39.3

38.0

38.0

37.9

38.0

38.2

Sweden

47.2

40.5

40.2

40.4

39.9

40.1

40.4

40.6

40.4

40.1

Switzerland

20.1

18.7

18.7

18.5

18.0

17.9

18.3

18.3

18.5

18.6

Turkey2

40.4

36.3

36.7

36.9

37.6

37.7

37.7

38.5

38.8

38.6

United Kingdom

30.2

30.1

29.8

29.1

28.7

28.6

28.7

28.9

28.9

28.9

United States

28.8

26.5

26.0

27.6

27.8

27.6

27.7

28.0

25.9

26.2

Unweighted average

OECD-Average

35.0

32.7

33.5

33.8

33.8

33.6

33.3

33.2

33.1

32.9

OECD-EU 23

40.7

38.0

38.8

39.0

38.8

38.5

38.1

37.9

37.7

37.5

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105508

copy the linklink copied!
Table 6.8. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage
Tax burden as a % of labour costs, two-earner married couple without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

29.0

24.4

25.0

25.2

25.5

26.2

26.5

26.6

27.0

25.8

Austria

45.7

46.1

47.0

47.3

47.6

47.8

45.6

45.7

45.9

46.2

Belgium

56.2

53.4

53.8

53.4

53.4

53.0

51.4

51.2

50.1

49.5

Canada

31.3

29.2

29.4

29.6

30.0

30.0

29.9

29.1

29.3

29.0

Chile

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

42.1

40.7

41.2

41.2

41.4

41.7

41.9

42.4

42.8

43.0

Denmark

39.8

36.2

35.2

34.8

34.6

34.9

34.9

34.8

34.2

34.3

Estonia

40.7

38.6

39.9

39.5

39.6

38.6

38.6

38.6

34.8

35.7

Finland

45.6

40.4

40.2

40.9

41.4

41.3

41.8

40.6

40.0

39.4

France

47.7

48.6

48.8

47.5

47.0

45.7

45.5

45.1

45.0

44.6

Germany

50.5

48.6

47.8

47.4

47.4

47.6

47.7

47.7

47.6

47.5

Greece

38.7

40.3

42.3

40.8

39.9

38.2

39.5

39.9

40.2

40.1

Hungary

53.4

50.3

48.9

49.0

49.0

49.0

48.2

46.2

45.0

44.6

Iceland

26.8

28.8

32.0

32.4

32.2

32.7

32.5

31.8

32.1

31.9

Ireland

31.3

25.7

28.3

29.4

29.6

28.8

28.4

28.4

28.8

29.2

Israel1

26.4

18.0

17.2

17.1

17.8

18.5

19.0

18.8

19.3

19.5

Italy

45.7

45.5

46.5

46.6

45.4

45.0

45.0

44.9

45.0

45.2

Japan

29.3

28.6

30.7

31.0

31.4

31.7

31.9

31.9

32.1

32.1

Korea

15.7

18.4

19.8

20.2

20.4

20.6

21.0

21.2

21.7

22.1

Latvia

42.6

40.4

43.9

43.4

42.6

42.2

42.0

42.2

41.4

41.4

Lithuania

44.6

40.0

40.2

40.5

40.2

40.4

40.4

39.7

39.3

36.0

Luxembourg

30.7

30.3

32.2

33.2

33.7

34.5

34.7

32.7

33.1

33.3

Mexico

10.6

14.0

16.8

17.3

17.6

17.9

18.2

18.6

18.3

18.6

Netherlands

41.0

36.1

36.5

37.5

36.1

35.0

34.5

34.6

35.0

34.3

New Zealand

19.0

17.1

15.1

15.4

15.7

15.9

16.2

16.4

16.6

16.8

Norway

37.2

36.0

36.1

36.1

35.7

35.5

35.0

34.7

34.6

34.4

Poland

37.7

33.7

35.2

35.2

35.4

35.4

35.3

35.4

35.5

35.3

Portugal

35.6

34.5

35.6

38.9

38.6

39.8

39.4

39.5

38.7

38.9

Slovak Republic

41.3

36.4

38.5

40.1

40.2

40.3

40.5

40.8

40.9

41.0

Slovenia

44.8

41.2

40.9

40.8

40.9

41.0

41.1

41.8

41.9

42.3

Spain

37.1

36.7

39.2

39.3

39.3

38.0

38.0

37.9

38.0

38.1

Sweden

49.5

42.5

42.0

42.2

41.7

41.8

42.0

42.1

42.2

41.8

Switzerland

22.9

21.7

21.9

22.0

21.6

21.6

21.8

21.9

22.0

22.0

Turkey2

39.9

35.7

36.1

36.4

37.2

37.3

36.1

36.8

37.4

37.8

United Kingdom

31.2

31.1

30.4

29.5

29.1

28.9

29.0

29.1

29.0

28.9

United States

30.5

29.3

28.7

30.3

30.4

30.2

30.2

30.2

28.3

28.4

Unweighted average

OECD-Average

36.1

34.0

34.7

35.0

34.9

34.8

34.7

34.6

34.4

34.3

OECD-EU 23

42.3

39.9

40.6

40.8

40.6

40.4

40.2

40.0

39.8

39.6

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105527

copy the linklink copied!
Table 6.9. Income tax, single persons at 67% of average wage
Tax burden as a % of gross wage earnings, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

21.1

15.8

17.1

17.3

17.7

18.5

18.8

19.1

19.6

18.1

Austria

7.6

8.7

9.9

10.4

10.7

11.1

8.5

8.9

9.3

9.7

Belgium

22.8

21.9

22.5

22.1

22.0

21.5

19.5

19.4

18.3

17.4

Canada

15.0

11.9

11.6

11.6

11.8

11.8

11.7

11.8

12.0

11.5

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Czech Republic

8.3

6.9

7.8

7.8

8.2

8.5

9.0

9.7

10.5

11.0

Denmark

28.4

34.8

34.3

33.8

33.6

33.8

33.7

33.6

32.8

32.8

Estonia

19.9

14.9

15.5

16.0

16.2

15.5

15.3

15.4

8.3

9.2

Finland

20.9

16.5

14.9

15.9

15.8

15.8

15.0

13.5

12.9

12.6

France

12.5

12.2

12.6

12.6

12.6

10.5

10.0

10.1

11.9

12.0

Germany

16.3

14.8

14.2

14.1

14.2

14.2

14.2

14.1

14.2

14.3

Greece

2.1

2.7

5.7

3.2

3.5

3.3

4.6

4.6

5.2

5.3

Hungary

17.6

11.8

16.0

16.0

16.0

16.0

15.0

15.0

15.0

15.0

Iceland

20.0

20.8

23.1

23.7

23.8

24.5

24.7

24.6

25.2

25.0

Ireland

15.8

11.9

13.0

13.2

13.3

12.8

12.1

11.8

12.1

12.3

Israel1

12.1

5.0

4.4

4.2

4.7

5.0

5.3

5.1

5.5

5.6

Italy

15.2

15.9

17.5

17.7

13.8

12.3

12.4

12.4

12.6

12.9

Japan

5.1

6.3

6.1

6.1

6.1

6.2

6.2

6.2

6.2

6.2

Korea

0.8

1.3

1.5

1.8

1.7

2.0

2.4

2.5

3.0

3.3

Latvia

17.0

16.0

18.6

18.0

17.9

17.4

16.8

16.9

14.2

14.2

Lithuania

22.2

10.9

11.3

11.6

10.9

11.4

11.0

9.4

8.5

13.5

Luxembourg

10.3

6.9

8.2

9.3

9.7

10.0

10.2

8.1

8.5

8.8

Mexico

-5.7

-1.4

0.4

1.4

1.8

2.1

2.4

3.4

3.3

3.7

Netherlands

5.3

5.4

5.2

5.6

5.2

7.2

6.3

6.7

6.8

5.7

New Zealand

18.6

15.5

13.1

13.3

13.4

13.5

13.6

13.7

13.8

13.9

Norway

19.0

17.8

17.8

17.8

17.0

16.9

16.3

16.0

15.8

15.6

Poland

5.3

5.4

5.9

6.0

6.2

6.3

6.4

6.5

6.7

6.5

Portugal

6.4

4.7

5.6

8.8

8.3

10.2

10.3

10.6

10.5

10.7

Slovak Republic

6.0

3.8

5.9

5.9

6.1

6.3

6.6

7.2

7.6

8.0

Slovenia

10.2

7.9

6.6

6.5

6.6

6.6

6.7

8.3

8.1

8.6

Spain

8.6

8.4

12.0

12.1

12.2

10.3

10.3

10.3

10.4

10.5

Sweden

24.7

15.9

15.2

15.3

14.8

15.0

15.3

15.4

15.4

14.8

Switzerland

8.4

8.2

8.1

8.2

7.9

7.8

8.1

8.1

8.2

8.2

Turkey2

13.2

8.2

8.8

9.2

9.5

9.7

9.3

9.7

9.9

9.6

United Kingdom

15.1

14.2

13.1

12.0

11.5

11.2

11.1

11.1

11.0

10.9

United States

15.0

13.6

15.3

15.1

15.2

15.2

15.3

15.5

13.7

13.8

Unweighted average

OECD-Average

12.8

11.0

11.6

11.8

11.7

11.7

11.5

11.5

11.3

11.4

OECD-EU 23

13.8

11.9

12.7

12.8

12.6

12.5

12.2

12.1

11.8

12.0

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105546

copy the linklink copied!
Table 6.10. Income tax, single persons at 100% of average wage
Tax burden as a % of gross wage earnings, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

26.6

22.1

23.0

23.1

23.4

24.1

24.3

24.4

24.6

23.6

Austria

12.9

14.7

15.9

16.3

16.6

17.0

14.1

14.5

14.8

15.2

Belgium

29.0

28.3

28.7

28.4

28.4

28.0

26.8

26.6

25.9

25.3

Canada

19.2

15.1

15.2

15.3

15.7

15.6

15.4

15.4

15.8

15.8

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Czech Republic

10.0

11.3

11.9

11.9

12.1

12.4

12.7

13.1

13.6

14.0

Denmark

32.5

37.2

36.5

36.1

36.0

36.1

36.1

36.0

35.6

35.6

Estonia

21.9

16.8

17.1

17.5

17.6

16.8

16.8

16.8

13.0

14.4

Finland

26.9

23.0

21.8

22.5

22.6

22.6

22.0

20.9

20.4

20.2

France

15.7

14.1

14.4

14.5

14.6

14.1

14.1

14.2

15.9

16.0

Germany

22.7

20.6

19.1

19.1

19.1

19.2

19.1

19.0

19.1

19.2

Greece

5.7

8.7

10.0

8.4

8.6

8.4

9.6

9.7

10.2

10.2

Hungary

23.2

20.8

16.6

16.0

16.0

16.0

15.0

15.0

15.0

15.0

Iceland

25.3

25.7

28.2

28.6

28.5

29.0

28.7

28.2

28.6

28.4

Ireland

24.1

18.9

22.4

22.7

22.9

22.0

21.4

21.3

21.6

21.9

Israel1

18.0

9.7

8.7

8.6

9.1

9.6

10.0

9.7

10.1

10.3

Italy

19.9

20.2

21.5

21.6

21.5

21.6

21.6

21.6

21.8

22.1

Japan

6.4

7.9

7.6

7.6

7.7

7.8

7.9

7.9

7.9

7.9

Korea

2.2

4.1

4.9

5.2

5.3

5.6

5.9

6.1

6.5

6.7

Latvia

18.9

17.6

19.8

19.1

19.1

18.4

18.4

18.7

17.7

17.7

Lithuania

25.8

13.2

13.5

13.7

13.6

13.9

14.0

13.7

13.1

16.6

Luxembourg

17.0

14.0

15.8

17.2

17.7

18.0

18.2

16.7

17.3

17.6

Mexico

1.0

4.1

8.2

8.5

8.8

9.1

9.4

9.7

9.0

9.5

Netherlands

9.6

16.6

16.7

16.2

15.3

17.1

16.6

17.2

17.6

16.5

New Zealand

19.4

18.1

16.4

16.9

17.2

17.6

17.9

18.1

18.4

18.8

Norway

22.9

21.5

21.4

21.4

20.5

20.3

19.8

19.4

19.3

19.1

Poland

6.6

6.6

6.9

6.9

7.1

7.1

7.2

7.3

7.4

7.2

Portugal

11.4

10.5

11.8

16.4

16.1

17.4

16.6

16.5

15.7

15.9

Slovak Republic

7.8

8.0

9.4

9.4

9.5

9.7

9.9

10.2

10.5

10.8

Slovenia

13.5

10.8

11.1

11.0

11.1

11.2

11.4

11.6

12.0

12.4

Spain

13.5

13.4

16.5

16.6

16.6

14.9

14.9

14.7

14.9

15.0

Sweden

26.7

18.4

17.9

18.1

17.4

17.6

17.9

18.0

18.1

17.7

Switzerland

11.3

11.2

11.0

11.1

10.7

10.7

11.0

11.0

11.1

11.2

Turkey2

14.7

11.3

11.8

12.0

12.3

12.4

12.4

13.3

13.6

13.5

United Kingdom

17.4

16.1

15.4

14.6

14.3

14.1

14.1

14.0

14.0

13.9

United States

17.3

16.5

18.0

17.8

18.0

18.0

18.2

18.4

16.1

16.4

Unweighted average

OECD-Average

16.6

15.2

15.7

15.8

15.9

15.9

15.8

15.8

15.7

15.9

OECD-EU 23

17.9

16.5

17.0

17.1

17.1

17.1

16.9

16.8

16.8

17.0

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105565

copy the linklink copied!
Table 6.11. Income tax, single persons at 167% of average wage
Tax burden as a % of gross wage earnings, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

34.9

28.3

29.2

29.2

29.4

30.1

30.2

30.1

30.4

30.5

Austria

20.4

22.0

22.8

23.0

23.2

23.4

21.2

21.4

21.6

21.9

Belgium

36.0

35.2

35.5

35.2

35.2

35.1

34.5

34.3

33.9

33.5

Canada

25.6

21.6

21.8

21.8

22.2

22.1

21.3

21.4

21.7

21.7

Chile

1.3

1.0

1.2

1.1

1.1

1.2

1.3

1.3

1.3

1.3

Czech Republic

13.0

14.8

15.2

15.2

15.3

15.5

15.7

15.9

16.2

16.4

Denmark

40.3

46.9

43.4

42.6

41.9

42.1

42.0

41.8

41.2

41.1

Estonia

23.6

18.3

18.4

18.7

18.8

18.0

17.9

18.0

19.7

19.7

Finland

34.0

30.0

29.0

29.6

29.7

29.7

29.4

28.5

27.9

27.9

France

21.2

20.3

20.7

20.8

20.8

20.1

20.2

20.2

22.1

22.1

Germany

31.7

28.6

27.7

27.6

27.6

27.8

27.7

27.5

27.7

27.7

Greece

13.3

14.6

16.5

18.1

18.4

16.5

16.7

16.7

17.2

17.4

Hungary

30.3

27.6

18.1

16.0

16.0

16.0

15.0

15.0

15.0

15.0

Iceland

36.6

29.7

33.2

33.6

33.5

33.8

33.8

33.7

33.9

33.7

Ireland

32.9

29.8

32.7

32.9

33.0

32.1

31.2

31.1

31.3

31.5

Israel1

26.3

16.9

15.4

15.7

16.4

17.0

17.5

17.3

17.9

18.3

Italy

25.3

27.1

28.5

28.7

29.2

29.9

29.9

29.6

29.8

30.0

Japan

10.6

12.4

12.2

12.1

12.4

12.6

12.8

12.8

12.9

13.0

Korea

6.7

8.6

8.8

9.2

9.6

10.3

10.8

11.1

11.7

12.0

Latvia

20.4

18.9

20.8

20.0

20.0

19.3

19.4

19.7

17.8

18.0

Lithuania

28.7

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

19.2

Luxembourg

26.2

22.3

23.9

25.2

25.5

25.7

25.8

25.2

25.5

25.7

Mexico

8.0

11.5

12.7

13.0

13.3

13.6

13.9

14.2

13.6

14.0

Netherlands

25.4

28.8

29.0

28.1

28.5

28.9

27.6

28.0

28.4

27.6

New Zealand

24.2

24.6

22.4

22.8

23.1

23.3

23.6

23.8

24.0

24.3

Norway

30.4

27.9

27.8

27.8

26.9

26.8

26.3

26.0

25.8

25.7

Poland

7.7

7.5

7.7

7.7

7.8

7.8

7.8

7.9

8.0

7.8

Portugal

17.6

17.4

19.2

24.2

23.9

24.7

23.4

23.1

22.3

22.6

Slovak Republic

12.4

11.4

12.3

12.2

12.3

12.4

12.5

12.7

12.9

13.1

Slovenia

19.1

16.5

17.0

15.4

15.6

15.8

15.3

15.6

16.0

16.5

Spain

18.5

19.2

22.5

22.5

22.5

21.1

20.9

20.5

20.7

20.9

Sweden

36.3

31.1

30.5

30.6

30.4

30.4

31.5

31.7

31.6

30.9

Switzerland

16.2

16.1

16.0

16.1

15.7

15.6

16.0

16.0

16.1

16.2

Turkey2

18.0

14.2

15.3

15.9

16.3

16.6

17.0

17.5

17.7

17.6

United Kingdom

23.1

21.9

22.6

22.6

22.3

22.4

22.6

22.4

22.4

21.7

United States

24.3

22.6

23.5

23.4

23.4

23.5

23.6

23.7

21.2

21.3

Unweighted average

OECD-Average

22.8

21.1

21.3

21.5

21.6

21.6

21.4

21.4

21.5

21.6

OECD-EU 23

24.2

22.8

23.0

23.1

23.2

23.0

22.7

22.7

22.8

23.0

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105584

copy the linklink copied!
Table 6.12. Income tax, single parent at 67% of average wage
Tax burden as a % of gross wage earnings, single parent with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

15.5

14.0

15.4

17.3

17.7

18.5

18.8

19.1

19.6

18.1

Austria

5.8

5.4

6.9

7.5

7.8

8.3

5.3

5.7

6.2

-1.6

Belgium

16.7

16.4

17.2

16.6

16.5

16.0

14.0

14.0

12.9

11.5

Canada

6.6

0.4

1.1

1.2

1.5

3.5

3.4

3.5

3.8

3.8

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Czech Republic

2.3

-4.4

-5.4

-5.4

-4.7

-5.1

-9.0

-8.6

-7.7

-6.5

Denmark

28.4

34.8

34.3

33.8

32.0

32.2

32.2

32.1

31.1

31.1

Estonia

19.9

9.2

10.6

11.3

11.8

11.2

11.4

11.7

4.8

6.0

Finland

20.9

16.5

14.9

15.9

15.8

15.2

14.3

12.9

12.9

12.6

France

7.1

7.4

7.6

7.6

7.6

7.9

7.9

7.9

9.5

9.5

Germany

-2.6

-2.6

-2.6

-2.5

-2.1

-2.7

-2.5

-2.5

-2.1

-1.9

Greece

1.2

1.6

4.3

3.2

3.5

3.3

3.8

3.9

4.5

4.6

Hungary

10.3

11.8

3.4

3.8

4.3

4.7

1.6

0.6

0.0

0.0

Iceland

20.0

20.8

23.1

23.7

23.8

24.5

24.7

24.6

25.2

25.0

Ireland

9.0

5.4

7.2

7.5

7.6

7.2

6.6

6.4

6.9

7.3

Israel1

1.1

0.0

0.0

0.0

0.0

0.0

-3.4

-2.8

-2.1

-1.9

Italy

10.0

8.5

10.6

9.8

6.0

4.6

4.7

4.7

5.1

5.5

Japan

2.4

2.9

6.1

6.1

6.1

6.2

6.2

6.2

6.2

6.2

Korea

0.1

0.6

0.8

0.7

0.0

0.0

0.0

0.3

0.6

0.7

Latvia

5.4

6.0

7.3

6.9

1.9

3.2

2.6

3.8

2.1

1.5

Lithuania

16.2

7.5

8.0

8.6

7.1

7.6

4.1

0.0

8.5

13.5

Luxembourg

0.0

-0.8

0.9

2.2

2.8

3.3

3.6

0.7

1.5

2.0

Mexico

-5.7

-1.4

0.4

1.4

1.8

2.1

2.4

3.4

3.3

3.7

Netherlands

3.0

3.5

3.2

3.3

2.9

5.7

4.4

4.6

4.8

3.8

New Zealand

18.6

17.2

14.6

14.8

14.8

14.9

15.0

15.0

15.1

15.1

Norway

13.3

14.1

14.0

14.0

13.4

13.4

12.9

12.8

12.8

12.9

Poland

2.5

0.0

0.0

0.0

-3.1

-2.7

-2.3

-1.7

-0.9

5.1

Portugal

3.4

0.1

1.2

3.9

3.4

3.8

0.0

0.6

0.8

1.2

Slovak Republic

3.3

-4.0

-1.7

-1.7

-1.3

-0.9

-0.4

0.6

1.4

2.0

Slovenia

3.4

1.0

0.0

0.0

0.0

0.0

0.1

1.8

1.9

2.7

Spain

0.4

0.7

3.1

3.3

3.5

-4.8

-4.8

-4.7

-4.4

-3.8

Sweden

24.7

15.9

15.2

15.3

14.8

15.0

15.3

15.4

15.4

14.8

Switzerland

4.0

3.3

2.8

2.4

2.2

2.2

2.3

2.4

2.4

2.4

Turkey2

13.2

6.6

7.2

7.6

8.0

8.2

7.5

8.0

8.3

7.8

United Kingdom

8.6

-0.7

-2.6

-3.7

-4.5

-3.9

-2.3

-0.3

1.0

2.4

United States

-5.0

-8.8

-4.4

-4.5

-4.0

-3.8

-3.1

-2.1

-5.7

-4.7

Unweighted average

OECD-Average

7.9

5.8

6.2

6.4

6.1

6.1

5.5

5.5

5.7

5.9

OECD-EU 23

8.7

6.1

6.2

6.4

5.8

5.6

4.8

4.8

5.0

5.4

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105603

copy the linklink copied!
Table 6.13. Income tax, married couple at 100% of average wage
Tax burden as a % of gross wage earnings, one-earner married couple with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

25.6

20.9

21.8

23.1

23.4

24.1

24.3

24.4

24.6

23.6

Austria

11.7

12.5

13.8

14.3

14.6

15.0

11.9

12.2

12.6

7.7

Belgium

18.9

17.0

17.7

17.2

17.1

16.7

15.1

15.0

14.6

13.3

Canada

15.0

8.1

8.7

8.8

8.8

10.0

10.5

10.6

11.3

11.2

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Czech Republic

4.0

-5.1

-5.2

-5.2

-4.5

-4.5

-6.8

-6.1

-5.0

-3.8

Denmark

25.9

32.8

32.5

32.2

32.0

32.2

32.1

32.0

31.5

31.6

Estonia

17.9

9.2

10.5

11.3

11.8

11.2

11.2

11.5

7.9

9.8

Finland

26.9

23.0

21.8

22.5

22.6

22.5

21.9

20.9

20.4

20.2

France

7.3

8.3

8.5

7.9

7.9

7.9

7.9

7.9

9.5

9.5

Germany

1.5

0.2

0.6

0.7

0.9

1.0

1.1

1.1

1.4

1.5

Greece

7.7

9.0

10.6

10.2

10.4

9.4

10.2

10.2

10.7

10.7

Hungary

18.4

20.8

8.2

7.8

8.1

8.4

6.0

5.4

4.8

4.2

Iceland

16.1

15.8

19.1

19.9

20.1

21.0

21.2

21.0

21.7

21.4

Ireland

11.1

9.7

12.2

12.6

12.9

12.3

11.5

11.3

11.8

11.7

Israel1

18.0

9.7

8.7

8.6

9.1

9.6

10.0

9.7

10.1

10.3

Italy

15.6

13.2

15.0

14.5

14.6

14.7

14.7

14.8

15.0

15.5

Japan

2.5

4.1

6.2

6.1

6.3

6.4

6.5

6.5

6.5

6.6

Korea

1.5

1.4

2.1

2.5

2.7

3.1

3.5

3.7

4.3

4.5

Latvia

11.1

10.9

12.3

11.7

8.4

8.9

8.8

9.9

9.7

9.2

Lithuania

25.8

11.0

11.3

11.7

11.0

11.4

9.4

6.6

13.1

16.6

Luxembourg

2.3

4.2

5.2

5.9

6.2

6.4

6.5

5.6

5.9

6.1

Mexico

1.0

4.1

8.2

8.5

8.8

9.1

9.4

9.7

9.0

9.5

Netherlands

4.8

16.3

16.5

15.7

14.9

16.5

16.1

16.8

17.3

16.2

New Zealand

19.4

18.4

16.4

16.9

17.2

17.6

17.9

18.1

18.4

18.8

Norway

18.1

19.0

18.9

18.9

19.3

19.2

18.7

18.4

19.3

19.1

Poland

4.8

0.0

0.0

0.3

0.8

1.1

1.3

1.8

6.4

2.5

Portugal

6.2

2.8

3.9

6.3

6.1

7.3

4.3

4.5

4.8

5.2

Slovak Republic

4.8

-5.2

-2.7

-2.8

-2.3

-1.9

-1.4

-0.4

0.4

1.1

Slovenia

4.8

2.5

2.8

2.7

2.8

2.9

3.0

3.3

3.6

4.0

Spain

5.2

5.8

8.9

9.0

9.1

7.6

7.6

7.6

7.8

8.1

Sweden

26.7

18.4

17.9

18.1

17.4

17.6

17.9

18.0

18.1

17.7

Switzerland

6.2

5.7

4.9

4.5

4.3

4.3

4.5

4.5

4.6

4.6

Turkey2

14.7

9.5

9.9

10.2

10.5

10.6

10.4

11.4

11.8

11.5

United Kingdom

17.4

14.5

15.4

14.6

14.3

13.5

13.5

13.4

13.4

13.3

United States

6.8

2.5

5.8

5.7

5.9

6.1

6.3

6.7

4.1

4.5

Unweighted average

OECD-Average

11.8

9.7

10.2

10.4

10.4

10.5

10.2

10.2

10.6

10.5

OECD-EU 23

12.2

10.1

10.3

10.4

10.3

10.3

9.7

9.7

10.2

10.1

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105622

copy the linklink copied!
Table 6.14. Income tax, married couple with two children, at 100% and 67% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

23.8

18.8

20.6

20.8

21.1

21.8

22.1

22.2

22.6

21.4

Austria

10.8

12.0

13.2

13.6

14.0

14.3

11.3

11.6

12.0

9.3

Belgium

26.4

24.2

24.7

24.4

24.3

23.9

22.4

22.2

21.4

20.6

Canada

17.5

12.9

12.9

13.0

12.8

13.6

13.9

14.0

14.2

14.2

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Czech Republic

6.8

5.0

5.0

4.9

5.4

5.4

4.0

4.4

5.1

5.8

Denmark

30.8

36.2

35.6

35.2

35.0

35.2

35.2

35.1

34.5

34.5

Estonia

21.1

13.8

14.5

15.0

15.3

14.6

14.6

14.8

9.7

11.0

Finland

24.5

20.4

19.0

19.9

19.9

19.7

19.0

17.8

17.4

17.2

France

10.8

11.1

11.4

11.5

11.5

10.1

9.7

9.8

11.6

11.7

Germany

13.8

11.6

10.7

10.7

10.9

11.0

11.0

10.9

11.1

11.3

Greece

6.1

7.7

9.3

8.0

8.2

7.5

8.2

8.3

8.7

8.8

Hungary

18.0

17.2

11.3

11.1

11.3

11.5

9.6

9.2

8.9

8.5

Iceland

23.2

23.8

26.1

26.6

26.6

27.2

27.1

26.8

27.2

27.0

Ireland

19.7

14.5

17.4

17.8

18.0

17.1

16.7

16.7

17.1

17.4

Israel1

12.5

5.8

5.2

5.1

5.5

5.7

6.0

5.8

6.0

6.2

Italy

16.8

15.7

17.3

17.0

15.5

14.9

15.0

15.0

15.2

15.6

Japan

4.5

5.6

7.0

7.0

7.1

7.1

7.2

7.2

7.2

7.2

Korea

1.3

1.6

2.2

2.5

2.6

2.9

3.2

3.6

4.1

4.3

Latvia

13.5

12.9

14.8

14.2

12.2

12.3

12.0

12.7

11.5

11.2

Lithuania

24.3

10.9

11.3

11.7

11.0

11.4

10.0

7.7

11.3

15.3

Luxembourg

8.2

8.8

10.3

11.6

12.1

12.4

12.6

10.9

11.4

11.8

Mexico

-1.7

1.9

5.1

5.6

6.0

6.3

6.6

7.2

6.7

7.2

Netherlands

7.9

11.9

11.9

11.5

10.8

12.5

11.7

12.2

12.5

11.4

New Zealand

19.0

17.9

15.7

16.0

16.3

16.5

16.7

16.9

17.1

17.3

Norway

20.6

20.0

19.9

20.0

19.1

19.0

18.4

18.0

17.9

17.7

Poland

6.1

2.3

3.2

3.4

3.7

3.9

4.1

4.3

4.7

4.7

Portugal

8.1

6.5

7.9

11.0

10.7

9.4

9.7

10.1

9.3

9.6

Slovak Republic

5.8

3.2

5.0

4.9

5.2

5.5

5.8

6.4

6.9

7.3

Slovenia

8.1

6.0

5.6

5.5

5.6

5.7

5.8

6.5

6.6

7.0

Spain

9.3

9.1

12.5

12.6

12.7

10.9

10.9

10.8

10.9

11.2

Sweden

25.9

17.4

16.8

17.0

16.4

16.5

16.8

16.9

17.0

16.5

Switzerland

9.8

9.3

8.8

8.5

8.1

8.1

8.4

8.4

8.6

8.6

Turkey2

14.1

9.4

9.9

10.2

10.5

10.7

10.5

11.2

11.5

11.2

United Kingdom

16.5

15.1

14.4

13.6

13.2

12.9

12.9

12.8

12.8

12.7

United States

12.8

10.5

12.2

12.1

12.2

12.3

12.4

12.7

9.9

10.2

Unweighted average

OECD-Average

13.8

12.0

12.5

12.6

12.5

12.5

12.3

12.3

12.2

12.3

OECD-EU 23

14.8

12.8

13.2

13.3

13.2

13.0

12.6

12.5

12.5

12.6

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105641

copy the linklink copied!
Table 6.15. Income tax, married couple, both at 100% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple with two children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

26.6

22.1

23.0

23.1

23.4

24.1

24.3

24.4

24.6

23.6

Austria

12.9

14.4

15.6

16.1

16.4

16.7

13.6

13.9

14.3

12.1

Belgium

29.0

27.1

27.5

27.2

27.1

26.8

25.5

25.4

24.7

24.0

Canada

19.2

14.4

14.5

14.6

15.0

15.6

15.4

15.4

15.8

15.8

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Czech Republic

7.9

7.5

7.5

7.4

7.8

7.8

6.7

7.0

7.5

8.1

Denmark

32.5

37.2

36.5

36.1

36.0

36.1

36.1

36.0

35.6

35.6

Estonia

21.9

14.9

15.5

15.9

16.2

15.4

15.5

15.6

11.8

13.4

Finland

26.9

23.0

21.8

22.5

22.6

22.5

21.9

20.9

20.4

20.2

France

12.5

12.2

12.5

12.6

12.6

12.2

12.2

12.3

14.0

14.1

Germany

17.2

15.2

13.6

13.6

13.8

13.8

13.8

13.7

13.9

14.0

Greece

8.3

9.8

11.3

10.2

10.4

9.4

10.2

10.2

10.7

10.7

Hungary

20.8

20.8

12.4

11.9

12.1

12.2

10.5

10.2

9.9

9.6

Iceland

25.3

25.7

28.2

28.6

28.5

29.0

28.7

28.2

28.6

28.4

Ireland

24.1

18.9

22.4

22.7

22.9

22.0

21.4

21.3

21.6

21.9

Israel1

15.4

7.3

6.2

6.0

6.7

7.2

7.7

7.5

8.0

8.2

Italy

18.9

18.0

19.4

19.2

19.2

19.3

19.3

19.3

19.5

19.9

Japan

5.3

6.5

7.6

7.6

7.7

7.8

7.9

7.9

7.9

7.9

Korea

2.0

2.9

3.7

4.1

4.3

4.6

4.9

5.2

5.6

5.8

Latvia

15.0

14.3

16.0

15.4

13.7

13.7

13.6

14.3

13.7

13.4

Lithuania

25.8

12.1

12.4

12.7

12.3

12.6

11.7

10.2

13.1

16.6

Luxembourg

12.0

12.3

14.1

15.5

16.0

16.4

16.6

15.1

15.7

16.1

Mexico

1.0

4.1

8.2

8.5

8.8

9.1

9.4

9.7

9.0

9.5

Netherlands

9.6

16.4

16.5

15.8

14.9

16.6

15.9

16.5

17.0

15.9

New Zealand

19.4

18.4

16.4

16.9

17.2

17.6

17.9

18.1

18.4

18.8

Norway

22.3

21.5

21.4

21.4

20.5

20.3

19.8

19.4

19.3

19.1

Poland

6.6

3.4

4.1

4.3

4.6

4.7

4.8

5.1

5.4

5.3

Portugal

10.9

9.3

10.7

14.3

13.9

12.8

12.8

13.1

12.4

12.7

Slovak Republic

6.7

5.4

6.9

6.8

7.1

7.3

7.5

8.0

8.4

8.8

Slovenia

10.0

7.8

8.1

7.9

8.1

8.1

8.3

8.5

8.8

9.2

Spain

11.6

11.5

14.7

14.7

14.8

13.1

13.1

12.9

13.1

13.3

Sweden

26.7

18.4

17.9

18.1

17.4

17.6

17.9

18.0

18.1

17.7

Switzerland

11.7

11.3

10.7

10.5

10.0

10.0

10.4

10.4

10.5

10.6

Turkey2

14.7

10.8

11.2

11.5

11.7

11.8

11.8

12.7

13.1

12.9

United Kingdom

17.4

16.1

15.4

14.6

14.3

14.1

14.1

14.0

14.0

13.9

United States

15.1

12.4

13.8

13.7

13.8

13.9

14.0

14.3

12.2

12.5

Unweighted average

OECD-Average

15.6

14.0

14.4

14.5

14.5

14.5

14.3

14.3

14.3

14.4

OECD-EU 23

16.7

15.0

15.3

15.5

15.4

15.3

14.9

14.9

14.9

15.1

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105660

copy the linklink copied!
Table 6.16. Income tax, married couple at 100% and 67% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

24.4

19.5

20.6

20.8

21.1

21.8

22.1

22.2

22.6

21.4

Austria

10.8

12.3

13.5

13.9

14.3

14.6

11.9

12.2

12.6

13.0

Belgium

28.0

25.7

26.2

25.9

25.8

25.4

23.9

23.7

22.9

22.1

Canada

17.5

13.8

13.8

13.8

14.1

14.1

13.9

14.0

14.2

14.2

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Czech Republic

9.3

9.5

10.3

10.2

10.5

10.8

11.2

11.8

12.4

12.8

Denmark

30.8

36.2

35.6

35.2

35.0

35.2

35.2

35.1

34.5

34.5

Estonia

21.1

16.1

16.5

16.9

17.1

16.3

16.2

16.2

11.1

12.3

Finland

24.5

20.4

19.0

19.9

19.9

19.9

19.2

18.0

17.4

17.2

France

14.1

13.4

13.7

13.7

13.7

13.4

13.4

13.4

15.2

15.2

Germany

19.8

18.0

16.8

16.8

16.9

16.9

16.9

16.8

16.9

17.0

Greece

5.6

7.6

9.3

8.0

8.2

7.5

8.7

8.8

9.3

9.3

Hungary

21.0

17.2

16.4

16.0

16.0

16.0

15.0

15.0

15.0

15.0

Iceland

23.2

23.8

26.1

26.6

26.6

27.2

27.1

26.8

27.2

27.0

Ireland

19.7

14.5

17.4

17.8

18.0

17.1

16.7

16.7

17.1

17.4

Israel1

15.0

7.2

6.4

6.2

6.8

7.2

7.6

7.4

7.7

7.9

Italy

18.0

18.5

19.9

20.0

18.4

17.9

17.9

17.9

18.1

18.4

Japan

5.8

7.2

7.0

7.0

7.1

7.1

7.2

7.2

7.2

7.2

Korea

1.6

2.9

3.5

3.7

3.8

4.0

4.4

4.6

5.1

5.3

Latvia

18.1

17.0

19.3

18.7

18.6

18.0

17.8

18.0

16.3

16.3

Lithuania

24.3

12.3

12.6

12.9

12.5

12.9

12.8

11.9

11.3

15.3

Luxembourg

11.3

8.8

10.3

11.6

12.1

12.4

12.6

10.9

11.4

11.8

Mexico

-1.7

1.9

5.1

5.6

6.0

6.3

6.6

7.2

6.7

7.2

Netherlands

7.9

12.1

12.1

11.9

11.2

13.1

12.4

13.0

13.3

12.2

New Zealand

19.0

17.1

15.1

15.4

15.7

15.9

16.2

16.4

16.6

16.8

Norway

21.3

20.0

19.9

20.0

19.1

19.0

18.4

18.0

17.9

17.7

Poland

6.1

6.1

6.5

6.6

6.7

6.8

6.8

7.0

7.1

6.9

Portugal

9.2

7.9

9.3

13.4

13.0

14.5

14.1

14.1

13.2

13.5

Slovak Republic

7.1

6.3

8.0

8.0

8.2

8.3

8.6

9.0

9.4

9.7

Slovenia

12.2

9.7

9.3

9.2

9.3

9.4

9.5

10.3

10.4

10.9

Spain

11.5

11.4

14.7

14.8

14.8

13.1

13.1

12.9

13.1

13.2

Sweden

25.9

17.4

16.8

17.0

16.4

16.5

16.8

16.9

17.0

16.5

Switzerland

11.3

10.9

10.8

10.9

10.5

10.5

10.8

10.8

10.9

10.9

Turkey2

14.1

10.1

10.6

10.9

11.2

11.3

11.2

11.9

12.1

11.9

United Kingdom

16.5

15.4

14.4

13.6

13.2

12.9

12.9

12.8

12.8

12.7

United States

16.8

15.2

16.6

16.4

16.5

16.5

16.6

16.7

14.7

14.8

Unweighted average

OECD-Average

15.0

13.4

14.0

14.1

14.1

14.2

14.0

14.0

13.9

14.1

OECD-EU 23

16.2

14.5

15.1

15.3

15.2

15.2

14.9

14.9

14.7

14.9

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105679

copy the linklink copied!
Table 6.17. Income tax plus employee contributions less cash benefits, single persons at 67% of average wage
Tax burden as a % of gross wage earnings, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

21.1

15.8

17.1

17.3

17.7

18.5

18.8

19.1

19.6

18.1

Austria

25.6

26.7

28.0

28.5

28.8

29.2

26.5

26.9

27.2

27.7

Belgium

35.8

35.8

36.4

36.0

35.9

35.4

33.4

33.3

32.1

31.2

Canada

19.5

17.7

17.5

17.6

17.8

17.7

17.7

17.5

17.7

17.5

Chile

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

20.8

17.9

18.8

18.8

19.2

19.5

20.0

20.7

21.5

22.0

Denmark

37.4

34.8

33.8

33.3

33.1

33.4

33.4

33.3

32.6

32.6

Estonia

19.9

16.7

18.3

18.0

18.2

17.1

16.9

17.0

9.9

10.8

Finland

27.8

22.7

22.4

23.4

23.7

24.0

23.6

22.9

22.6

22.4

France

25.9

25.9

26.3

26.4

26.7

24.7

24.3

24.5

23.8

22.5

Germany

36.8

35.4

34.9

34.6

34.6

34.7

34.8

34.8

34.8

34.4

Greece

18.0

18.7

22.2

19.7

19.5

18.8

20.3

20.6

21.2

21.1

Hungary

30.1

28.8

34.5

34.5

34.5

34.5

33.5

33.5

33.5

33.5

Iceland

20.2

21.6

23.8

24.3

24.4

25.0

25.2

25.1

25.6

25.4

Ireland

18.8

15.0

16.1

17.2

17.3

16.8

16.1

15.8

16.1

16.3

Israel1

19.4

10.9

10.2

10.0

10.5

11.0

11.3

11.2

11.6

11.7

Italy

24.4

25.4

27.0

27.2

23.3

21.8

21.9

21.9

22.1

22.4

Japan

18.4

18.5

19.8

20.0

20.2

20.4

20.5

20.6

20.6

20.6

Korea

7.5

8.9

9.7

10.0

10.1

10.3

10.8

10.9

11.5

11.9

Latvia

26.0

25.0

29.6

29.0

28.4

27.9

27.3

27.4

25.2

25.2

Lithuania

25.2

19.9

20.3

20.6

19.9

20.4

20.0

18.4

17.5

33.0

Luxembourg

21.8

19.1

20.4

21.5

22.0

22.7

22.9

20.3

20.8

21.1

Mexico

-4.4

-0.1

1.7

2.6

3.0

3.4

3.7

4.6

4.6

5.0

Netherlands

32.9

27.1

26.6

26.1

24.5

24.7

22.5

22.5

22.8

21.5

New Zealand

18.6

15.5

13.1

13.3

13.4

13.5

13.6

13.7

13.8

13.9

Norway

26.8

25.6

25.6

25.6

25.2

25.1

24.5

24.2

24.0

23.8

Poland

26.5

23.3

23.7

23.8

24.0

24.1

24.2

24.3

24.5

24.3

Portugal

17.4

15.7

16.6

19.8

19.3

21.2

21.3

21.6

21.5

21.7

Slovak Republic

18.0

17.2

19.3

19.3

19.5

19.7

20.0

20.6

21.0

21.4

Slovenia

32.3

30.0

28.7

28.6

28.7

28.7

28.8

30.4

30.2

30.7

Spain

15.0

14.8

18.4

18.5

18.5

16.7

16.7

16.6

16.8

16.8

Sweden

31.7

22.9

22.2

22.4

21.8

22.0

22.3

22.4

22.4

21.8

Switzerland

14.9

14.2

14.3

14.4

14.1

14.1

14.3

14.3

14.4

14.5

Turkey2

27.2

23.2

23.8

24.2

24.5

24.7

24.3

24.7

24.9

24.6

United Kingdom

22.8

22.4

21.2

20.0

19.4

19.2

19.3

19.3

19.2

19.1

United States

22.6

21.3

20.9

22.8

22.9

22.9

23.0

23.1

21.4

21.5

Unweighted average

OECD-Average

22.5

20.6

21.4

21.6

21.4

21.4

21.2

21.2

21.0

21.4

OECD-EU 23

25.7

23.5

24.6

24.7

24.4

24.2

23.9

23.9

23.4

24.1

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

 StatLink https://doi.org/10.1787/888934105698

copy the linklink copied!
Table 6.18. Income tax plus employee contributions less cash benefits, single persons at 100% of average wage
Tax burden as a % of gross wage earnings, single persons without children

2000

2009

2012

2013

2014

2015

2016

2017

2018

2019

Australia

26.6

22.1

23.0

23.1

23.4

24.1

24.3

24.4

24.6

23.6

Austria

31.0

32.8

33.9

34.4

34.7

35.0

32.1

32.4

32.8

33.2

Belgium

43.0

42.3

42.7

42.4

42.4

42.0

40.7

40.6

39.9

39.3

Canada

25.1

22.5

22.6

22.7

23.4

23.3

23.0

22.8

23.1

23.2

Chile

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

22.5

22.3

22.9

22.9

23.1

23.4

23.7

24.1

24.6

25.0

Denmark

41.5

37.2

36.2

35.8

35.6

35.9

35.9

35.8

35.4

35.4

Estonia

21.9

18.6

19.9

19.5

19.6

18.4

18.4

18.4

14.6

16.0

Finland

33.9

29.3

29.4

30.1

30.6

30.9

30.8

30.2

30.1

30.0

France

29.2

27.8

28.1

28.3

28.6

28.3

28.4

28.5

27.9

27.3

Germany

43.2

41.2

39.8

39.5

39.5

39.7

39.8

39.8

39.7

39.3

Greece

21.6

24.7

26.5

24.9

24.6

23.9

25.4

25.7

26.2

26.1

Hungary

35.7

37.8

35.1

34.5

34.5

34.5

33.5

33.5

33.5

33.5

Iceland

25.4

26.2

28.7

29.1

28.9

29.4

29.0

28.5

28.9

28.7

Ireland

27.5

22.3

25.8

26.7

26.9

26.0

25.4

25.3

25.6

25.9

Israel1

26.1

17.7

16.6

16.4

17.0

17.5

17.9

17.7

18.2

18.3

Italy

29.0

29.7

31.0

31.1

31.0

31.1

31.1

31.1

31.3

31.6

Japan

19.7

20.0

21.3

21.5

21.8

22.1

22.2

22.3

22.4

22.4

Korea

8.9

11.7

13.0

13.5

13.6

14.0

14.3

14.5

15.0

15.3

Latvia

27.9

26.6

30.8

30.1

29.6

28.9

28.9

29.2

28.7

28.7

Lithuania

28.8

22.2

22.5

22.7

22.6

22.9

23.0

22.7

22.1

36.1

Luxembourg

28.7

26.2

28.1

29.5

30.0

30.8

31.0

29.0

29.6

29.9

Mexico

2.5

5.4

9.6

9.8

10.1

10.4

10.8

11.1

10.4

10.8

Netherlands

33.6

31.8

32.0

34.8

32.4

30.3

30.2

30.3

30.6

29.7

New Zealand

19.4

18.1

16.4

16.9

17.2

17.6

17.9

18.1

18.4

18.8

Norway

30.7

29.3

29.2

29.2

28.7

28.5

28.0

27.6

27.5

27.3

Poland

27.8

24.4

24.7

24.8

24.9

24.9

25.0

25.1

25.2

25.0

Portugal

22.4

21.5

22.8

27.4

27.1

28.4

27.6

27.5

26.7

26.9

Slovak Republic

19.8

21.4

22.8

22.8

22.9

23.1

23.3

23.6

23.9

24.2

Slovenia

35.6

32.9

33.2

33.1

33.2

33.3

33.5

33.7

34.1

34.5

Spain

19.8

19.8

22.9

22.9

23.0

21.3

21.3

21.1

21.3

21.4

Sweden

33.7

25.4

24.9

25.1

24.4

24.6

24.9

25.0

25.1

24.7

Switzerland

17.8

17.2

17.2

17.3

17.0

17.0

17.2

17.2

17.4

17.4

Turkey2

28.7

26.3

26.8

27.0

27.3

27.4

27.4

28.3

28.6

28.5

United Kingdom

25.8

25.2

24.7

24.0

23.6

23.4

23.5

23.5

23.4

23.3

United States

24.9

24.2

23.6

25.5

25.6

25.6

25.8

26.1

23.8

24.0