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Taxing Wages 2009

image of Taxing Wages 2009

Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon 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 programme by programme, 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. Taxing Wages 2009 includes a special feature entitled "Non-tax compulsory payments as an additional burden on labour income".

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Tax Burdens, 2008 Definitive Results

This section briefly reviews the definitive results for 2008 reported in Tables I.12-I.22 which can be found at the end of this Section and what they show about changes between 2008 and 2009. The format of Tables I.12-I.22 is identical to that of Tables I.1- I.22 reviewed above. Thus, changes between 2008 and 2009 for the various cases considered can be traced by comparing the same columns in Tables I.12-I.22, to those in Tables I.1-I.22. The following commentary on Tables I.12-I.22 focuses on changes in tax burdens and marginal tax rates for single employees without children at the average wage level (column 2 of the tables) and for one-earner married families with two children at the average wage level (column 5 of the tables). Comparing the columns 1, 3-4 and 6-8 of the tables would give the results for the remaining six family-types distinguished in this Report. Generally, only changes exceeding 1 percentage point for average effective rates and 5 percentage points for marginal effective rates are flagged.

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Tables

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