Taxing Wages 2004

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Taxing Wages provides unique information on income tax paid and social security contributions levied on an average worker 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.  For each country, a detailed description of the tax regime is provided.  This year's issue includes a Special feature entitled "Broadening the Definition of the Average Worker".



Basic Methodology and Main Results

This Report provides unique information for each of the OECD countries on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for one- and two-earner families, and the implied total labour costs for employers. These data are widely used in academic research and in the formulation and evaluation of social and economic policies. The taxpayer specific detail in this Report enables it to complement the information provided annually in the Revenue Statistics, a publication providing internationally comparative data on tax levels and tax structures in its the thirty member countries. The methodology followed in this Report is set out briefly in Section 1 and described in more detail in Part V of this Report. The present edition provides estimates of tax burdens and of the tax “wedge” between labour costs and net take-home pay for 2004, summarised in Section 2 below. The Report also presents definitive results for 2003 and discusses the changes between 2003 and 2004 (see Section 3). Section 4 reviews historical changes in tax burdens.


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