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Taxing Wages 2016

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This annual flagship publication provides details of taxes paid on wages in OECD countries.  It covers: personal income taxes and employee contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they have an impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.

The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types, which vary by a combination of household composition and household type.  It also presents: the resulting average and marginal tax rates (that is, the tax burden); the average tax rates (showing the part of gross wage earnings or total labour costs taken in tax and social security contributions, both before and after cash benefits); and the marginal tax rates (showing the part of a small increase of gross earnings or total labour costs that is paid in these levies).

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2015 tax burdens

The 2015 tax burden results based on the eight model family types are presented in and . The model family types vary by marital status, number of children and economic status: single taxpayers without children earning 67%, 100% and 167% of the average wage (AW); a single parent with two children earning 67% of the AW; a single earner couple at the AW level with two children; two-earner couples at 133% and 167% of the AW with two children; and a two-earner couple without children at 133% of the AW.The chapter presents different measures for the average tax burdens (tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate) and marginal rates (tax wedge and net personal tax rate). The results for two measures of tax progressivity are also considered: tax elasticity on gross earnings and labour costs.

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