ANNEX B. Comparative Tables1

This annex provides the country details that lie behind the comparative analysis. As outlined in the main text, the data provided are for 2011. The annex is structured in three sections. Section 1 provides comparative tables for each of the five main indicators presented in this Tax Policy Study. The indicators are the Breakeven Earnings Increment (BEI), the Marginal Effective Tax Rate on Skills (METR), the Average Effective Tax Rate on Skills (AETR), the Marginal Effective Tax Rate on Skills (METR), the Average Effective Tax Rate on Skills (AETR), the Marginal Returns to Costs Ratio, and the Average Returns to Costs Ratio. The calculations behind these variables are discussed in more detail in Chapter 3 and in Annex A of this study.

Table B.1. Average Effective Tax Rate on Skills, as a % of the Earnings Increment

17 Years Old, Single No Children, 4 Years Education, No Borrowing, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 6%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 6%, Scholarship Income

27 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

32 Years Old, Single No Children, Mid-Career Training, No Borrowing, No Scholarship Income

50 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

AUS

Australia

27.591

33.229

34.842

27.583

34.842

27.509

10.383

22.987

AUT

Austria

26.31

26.476

31.353

26.14

15.906

26.444

5.376

22.89

BEL

Belgium

36.287

36.698

42.865

35.865

24.674

36.694

12.514

25.173

CAN

Canada

22.85

24.892

28.835

19.769

7.619

25.719

17.032

21.731

CHL

Chile

0.0

4.545

7.051

-6.728

-16.953

0.0

0.0

0.0

CZE

Czech Republic

17.642

18.255

23.242

16.994

5.604

16.577

19.788

13.834

DNK

Denmark

40.527

41.398

44.555

39.398

32.782

41.794

41.674

34.695

EST

Estonia

16.128

17.375

22.662

14.744

3.029

15.473

7.171

10.854

FIN

Finland

33.603

33.993

38.666

33.196

23.875

33.747

24.715

28.937

GRC

Greece

27.547

27.564

33.219

27.531

15.894

30.797

24.254

24.941

HUN

Hungary

26.625

28.996

32.532

23.618

14.445

28.832

35.007

24.865

ISL

Iceland

32.201

32.644

39.347

31.744

18.63

30.727

13.987

25.511

IRL

Ireland

33.702

34.936

38.77

32.289

22.922

42.157

21.631

38.965

ISR

Israel

19.613

21.408

25.157

17.463

6.893

20.43

9.488

18.727

ITA

Italy

28.199

29.673

34.315

26.516

16.374

30.56

17.565

25.767

LUX

Luxembourg

30.95

31.212

35.809

30.68

21.009

31.26

9.065

25.056

MEX

Mexico

18.977

22.338

25.84

14.469

3.772

12.536

-11.745

9.579

NLD

Netherlands

39.836

40.67

44.557

38.92

29.436

35.838

13.538

32.176

NZL

New Zealand

23.178

25.136

28.614

20.764

11.635

26.166

29.534

23.182

NOR

Norway

28.573

28.854

33.607

28.284

18.859

31.465

36.442

27.799

POL

Poland

7.921

9.542

12.731

5.968

-3.109

6.925

8.707

5.43

PRT

Portugal

26.21

27.601

31.191

24.588

15.159

24.447

25.728

21.68

SVK

Slovak Republic

14.393

15.583

19.034

13.024

4.604

13.46

16.185

10.361

SVN

Slovenia

17.177

17.903

21.142

16.376

9.107

17.67

20.695

14.525

ESP

Spain

21.846

23.141

27.688

20.383

9.747

21.68

25.814

18.144

SWE

Sweden

29.528

29.548

34.412

29.508

19.947

37.512

2.946

33.817

CHE

Switzerland

17.272

17.841

22.649

16.671

5.587

18.633

18.141

16.239

TUR

Turkey

14.947

15.074

20.125

14.819

4.232

14.09

4.385

10.508

GBR

United Kingdom

14.873

18.236

22.735

10.517

-0.98

14.294

7.74

10.508

 https://doi.org/10.1787/888933446673

Table B.2. Breakeven Earnings Increments on Skills Investments, % of previous earnings

17 Years Old, Single No Children, 4 Years Education, No Borrowing, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 6%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 6%, Scholarship Income

27 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

32 Years Old, Single No Children, Mid-Career Training, No Borrowing, No Scholarship Income

50 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

AUS

Australia

20.177

17.383

0.0

22.97

0.0

5.023

0.594

9.108

AUT

Austria

13.868

13.72

8.147

14.016

19.588

4.497

0.542

8.963

BEL

Belgium

12.539

12.22

7.676

12.858

17.402

4.578

0.623

12.654

CAN

Canada

13.094

10.802

5.146

14.846

19.307

5.265

0.738

9.97

CHL

Chile

23.277

18.768

13.675

27.786

32.878

5.946

0.648

11.238

CZE

Czech Republic

16.485

15.936

9.685

17.035

23.285

4.718

0.781

8.525

DNK

Denmark

4.451

3.824

2.13

4.849

5.853

2.533

1.051

7.553

EST

Estonia

15.664

14.627

9.297

16.701

22.031

4.635

0.626

9.339

FIN

Finland

11.717

11.376

6.884

12.058

16.55

4.05

0.847

9.427

GRC

Greece

17.461

17.446

10.536

17.477

24.387

6.28

0.619

13.279

HUN

Hungary

14.992

12.804

8.808

17.241

22.183

5.251

0.973

11.281

ISL

Iceland

15.596

15.214

9.074

15.978

22.119

4.499

0.597

7.479

IRL

Ireland

15.735

14.495

9.244

16.976

22.226

5.762

0.815

12.734

ISR

Israel

17.859

16.142

10.391

19.716

26.139

5.366

0.587

9.407

ITA

Italy

13.457

12.191

7.906

14.723

19.008

4.184

0.738

9.321

LUX

Luxembourg

14.995

14.721

8.953

15.222

21.197

5.133

0.658

13.625

MEX

Mexico

21.498

17.422

12.384

24.707

29.745

5.381

0.42

10.233

NLD

Netherlands

20.39

19.338

12.112

21.443

28.669

5.359

0.612

10.914

NZL

New Zealand

14.844

13.036

8.721

16.653

20.967

5.094

0.904

10.746

NOR

Norway

10.139

9.923

5.899

10.355

14.379

3.988

0.965

8.434

POL

Poland

15.229

13.74

8.947

16.718

21.511

4.385

0.695

8.884

PRT

Portugal

17.833

16.308

10.387

19.357

25.278

5.01

0.927

10.159

SVK

Slovak Republic

13.185

12.119

7.868

14.25

18.502

4.217

0.805

10.542

SVN

Slovenia

9.18

8.616

5.449

9.744

12.911

3.698

0.83

9.821

ESP

Spain

15.509

14.346

9.112

16.672

21.916

4.729

0.849

9.23

SWE

Sweden

10.263

10.241

6.029

10.275

14.518

3.676

0.549

9.023

CHE

Switzerland

15.817

15.302

9.222

16.299

22.345

4.839

0.695

8.824

TUR

Turkey

13.828

13.724

8.238

13.932

19.418

4.324

0.704

9.313

GBR

United Kingdom

16.932

14.034

9.806

19.83

24.059

4.712

0.613

8.075

 https://doi.org/10.1787/888933446684

Table B.3. Marginal Effective Tax Rate on Skills, % of Breakeven Earnings Increment

17 Years Old, Single No Children, 4 Years Education, No Borrowing, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 6%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 6%, Scholarship Income

27 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

32 Years Old, Single No Children, Mid-Career Training, No Borrowing, No Scholarship Income

50 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

AUS

Australia

19.149

16.522

0.0

21.138

0.0

7.869

-4.038

8.537

AUT

Austria

9.142

8.957

9.142

9.324

9.142

10.707

-16.242

12.893

BEL

Belgium

-2.124

-3.244

-0.658

-1.059

-2.771

7.767

-7.306

13.5

CAN

Canada

-31.278

-43.902

-96.253

-26.873

-25.758

7.965

12.376

9.674

CHL

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

CZE

Czech Republic

8.174

7.763

8.174

8.558

8.174

5.165

19.7

5.399

DNK

Denmark

-56.042

-73.732

-89.716

-49.497

-68.298

-16.22

41.705

3.886

EST

Estonia

-1.468

-3.02

-1.468

-0.109

-1.468

-0.903

-0.725

-0.057

FIN

Finland

6.436

5.572

6.436

7.252

6.436

8.162

22.594

16.256

GRC

Greece

12.885

12.874

12.885

12.897

12.885

25.715

23.278

19.002

HUN

Hungary

1.667

-1.52

1.667

4.384

6.129

16.159

34.992

19.497

ISL

Iceland

5.771

4.946

5.771

6.556

5.771

3.597

-2.622

3.597

IRL

Ireland

14.67

13.615

14.67

15.571

14.67

27.718

20.41

33.81

ISR

Israel

8.091

7.462

8.091

9.256

10.945

13.42

0.0

13.915

ITA

Italy

0.267

-2.802

0.267

2.808

0.267

0.481

13.184

9.718

LUX

Luxembourg

13.825

13.445

12.918

13.928

14.862

17.325

-4.473

19.733

MEX

Mexico

8.773

3.848

6.958

9.041

6.867

1.817

-49.944

2.73

NLD

Netherlands

34.527

34.228

35.243

34.797

34.224

22.535

-3.294

24.734

NZL

New Zealand

3.292

1.321

3.292

4.835

3.292

14.95

29.484

17.31

NOR

Norway

-5.568

-6.299

-5.568

-4.867

-5.568

9.24

36.422

15.181

POL

Poland

3.993

3.467

3.993

4.425

3.993

0.086

8.647

1.156

PRT

Portugal

19.972

19.222

19.284

20.604

20.255

13.813

25.549

15.557

SVK

Slovak Republic

3.951

2.851

3.951

4.885

3.951

2.256

16.12

4.894

SVN

Slovenia

-8.282

-9.64

-8.282

-7.081

-8.282

2.843

20.626

7.779

ESP

Spain

5.151

3.747

5.151

6.36

5.192

7.012

25.742

8.719

SWE

Sweden

-7.586

-7.71

-7.602

-7.577

-7.433

-1.579

-15.725

14.316

CHE

Switzerland

6.249

5.795

5.53

6.481

6.264

8.69

17.544

8.823

TUR

Turkey

1.967

1.848

1.967

2.084

1.967

1.147

-1.208

2.302

GBR

United Kingdom

-6.55

-12.033

-6.55

-2.67

-6.55

-4.222

0.0

-3.511

 https://doi.org/10.1787/888933446696

Table B.4. Average Returns to Costs Ratio of Government Investment in Education

17 Years Old, Single No Children, 4 Years Education, No Borrowing, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 6%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 6%, Scholarship Income

27 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

32 Years Old, Single No Children, Mid-Career Training, No Borrowing, No Scholarship Income

50 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

AUS

Australia

1.68778

1.41643

0.70801

2.08773

0.70801

7.23612

14.02519

8.70542

AUT

Austria

1.03592

1.02664

0.76789

1.04537

1.59139

5.20919

7.16431

5.85762

BEL

Belgium

1.0051

0.99321

0.85004

1.01728

1.22935

4.84269

8.2971

4.20398

CAN

Canada

0.97892

0.88973

0.72645

1.06014

1.33072

6.53906

9.26291

7.35302

CHL

Chile

0.83398

0.43434

0.28182

10.43726

-0.86941

7.24507

8.5404

8.14692

CZE

Czech Republic

1.55766

1.50771

1.10463

1.61103

2.64062

7.51804

9.54375

8.45386

DNK

Denmark

0.58564

0.57539

0.54945

0.59233

0.60991

3.40016

6.26149

4.09056

EST

Estonia

0.6107

0.57734

0.45082

0.64815

0.94631

2.94334

3.98927

3.04228

FIN

Finland

1.02408

1.01156

0.8712

1.03691

1.24202

5.22973

7.93205

5.88072

GRC

Greece

1.19474

1.19309

0.7348

1.19639

3.1939

6.84543

11.25873

5.94258

HUN

Hungary

1.69286

1.54364

1.32953

1.87402

2.32945

6.73194

9.82068

7.5699

ISL

Iceland

1.60871

1.57494

1.17756

1.64397

2.53799

6.71351

12.90944

8.07668

IRL

Ireland

0.571

0.53667

0.42783

0.61003

0.85821

4.62929

6.61924

5.20552

ISR

Israel

1.51783

1.26176

0.80616

1.90431

12.95009

8.65954

11.69165

10.41786

ITA

Italy

1.54808

1.43432

1.14867

1.68143

2.37332

8.66049

17.98255

9.73852

LUX

Luxembourg

2.18367

2.15076

1.59601

2.2176

3.45632

10.09595

14.15512

8.7644

MEX

Mexico

1.27737

1.0927

0.89057

1.53714

2.25814

5.90647

6.774

6.6417

NLD

Netherlands

2.19745

2.06388

1.45604

2.34952

4.47724

9.92181

14.80145

11.15684

NZL

New Zealand

0.56434

0.49422

0.38122

0.65764

1.08604

4.07613

7.2746

4.58352

NOR

Norway

0.59788

0.592

0.50043

0.60387

0.74246

3.7374

6.20251

4.49628

POL

Poland

0.69446

0.63

0.48511

0.7736

1.22167

3.47731

4.31309

3.91016

PRT

Portugal

2.71825

2.46886

1.8202

3.02367

5.36546

14.81833

22.44828

16.66286

SVK

Slovak Republic

0.87991

0.83017

0.67738

0.93599

1.25521

4.37646

6.03244

4.30096

SVN

Slovenia

1.64313

1.59185

1.35448

1.69784

2.08815

10.50317

15.90975

10.85622

ESP

Spain

0.83315

0.77776

0.59862

0.89704

1.36982

4.18944

6.46095

4.71092

SWE

Sweden

0.48094

0.48064

0.40824

0.48124

0.58515

4.73061

6.13804

5.31946

CHE

Switzerland

0.90455

0.8772

0.64267

0.93365

1.52661

5.49978

6.7317

6.18436

TUR

Turkey

0.40358

0.40133

0.31022

0.40584

0.57732

2.12322

2.55467

2.11988

GBR

United Kingdom

1.53508

1.1891

0.89482

2.16502

5.39606

11.07618

30.29848

13.71686

 https://doi.org/10.1787/888933446702

Table B.5. Marginal Returns to Costs Ratio of Government Investment in Education

17 Years Old, Single No Children, 4 Years Education, No Borrowing, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 0%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs at 6%, Scholarship Income

17 Years Old, Single No Children, 4 Years Education Borrows Direct Costs and Lost Income at 6%, Scholarship Income

27 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

32 Years Old, Single No Children, Mid-Career Training, No Borrowing, No Scholarship Income

50 Years Old, Single No Children, 1 Year Education, No Borrowing, Scholarship Income

AUS

Australia

0.76164

0.7419

0.0

0.82757

0.0

0.69252

0.15878

0.79739

AUT

Austria

0.30198

0.30251

0.38102

0.30151

0.32843

0.52286

0.08675

0.63019

BEL

Belgium

0.33395

0.3393

0.48429

0.32898

0.28809

0.57506

0.13411

0.73835

CAN

Canada

0.17081

0.17951

0.23852

0.16766

0.17918

0.4929

0.09456

0.54804

CHL

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

CZE

Czech Republic

0.25011

0.25043

0.3019

0.25034

0.30018

0.34548

0.07261

0.35485

DNK

Denmark

0.08736

0.09993

0.17128

0.08112

0.06919

0.2407

0.1839

0.48009

EST

Estonia

0.22378

0.22656

0.27832

0.22275

0.24655

0.31912

0.05846

0.34109

FIN

Finland

0.23198

0.23601

0.33591

0.22824

0.19918

0.40706

0.12188

0.60129

GRC

Greece

0.54984

0.54957

0.56045

0.55012

1.05248

1.26148

0.13196

1.0015

HUN

Hungary

0.16895

0.18038

0.22585

0.16609

0.20309

0.49481

0.13369

0.65905

ISL

Iceland

0.55048

0.55245

0.69255

0.54909

0.61238

0.66267

0.16912

0.66267

IRL

Ireland

0.30006

0.30616

0.38268

0.29714

0.31929

0.79781

0.10383

1.18163

ISR

Israel

0.34366

0.31606

0.31371

0.41337

2.5408

0.75599

0.11174

0.85624

ITA

Italy

0.35815

0.3663

0.45233

0.35555

0.38872

0.49302

0.18058

0.77205

LUX

Luxembourg

0.34677

0.34496

0.40394

0.34475

0.4106

0.67015

0.12256

0.86029

MEX

Mexico

0.21695

0.17618

0.22806

0.2122

0.239

0.24512

0.02195

0.27432

NLD

Netherlands

0.85662

0.85087

0.99221

0.8686

1.22176

0.8709

0.14839

1.101

NZL

New Zealand

0.24702

0.24634

0.28402

0.2566

0.33655

0.66824

0.21158

0.92687

NOR

Norway

0.1811

0.18322

0.26052

0.17909

0.15858

0.44524

0.17886

0.63166

POL

Poland

0.10151

0.10207

0.1207

0.10301

0.12642

0.14634

0.02875

0.18625

PRT

Portugal

0.44522

0.43985

0.49151

0.45827

0.63029

0.57373

0.16086

0.72954

SVK

Slovak Republic

0.14602

0.14988

0.18838

0.14371

0.14844

0.23045

0.06065

0.32667

SVN

Slovenia

0.07466

0.07706

0.10368

0.07268

0.06746

0.24966

0.0849

0.4151

ESP

Spain

0.27536

0.27789

0.33676

0.27579

0.32114

0.45724

0.12656

0.53539

SWE

Sweden

0.11818

0.11786

0.17063

0.11791

0.10247

0.23549

0.03927

0.48177

CHE

Switzerland

0.20378

0.20278

0.23547

0.20262

0.2437

0.38231

0.06418

0.39657

TUR

Turkey

0.15967

0.15999

0.20602

0.15937

0.16266

0.24568

0.04809

0.27602

GBR

United Kingdom

0.425

0.39719

0.42779

0.5118

1.05141

0.53419

0.19011

0.60023

 https://doi.org/10.1787/888933446718

Note

← 1. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.