Taxing Wages 2003

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Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in 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. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policy-making. This year's issue includes a Special feature entitled "Thresholds for paying income tax and social security contributions".

English, French

Special Feature

Thresholds for Paying Income Tax and Social Security Contributions

The Tax/benefit position of production workers 1988-1991 included a special feature on tax thresholds for the personal income tax in OECD countries for single persons with only earned income, comparing the situation in 1985 and 1991. This special feature presents updated results for 2003, which are compared to the 1985 figures presented in the previous special feature on income tax thresholds. In addition, it also presents income thresholds and marginal effective tax rates for other family types for 2003, both excluding and including benefits, and thresholds and rates for social security contributions...

English, French

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