Taxing Wages 1999

Taxes on Wages and Salaries, Social Security Contributions for Employees and their Employers, Child Benefits

Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.

03 Feb 2000 349 pages English, French 9789264089433 (PDF)

Author(s): OECD