Taxing Wages 2017

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This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security 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 impact 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 average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.

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Evolution of the tax burden (2000-16)

The chapter presents the evolution of the tax burdens on labour income between 2000 and 2016. The chapter contains Tables 6.1 to 6.8, each corresponding to a particular model family type and divided into three parts: part a.-tables containing the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits; part b.-tables providing the (average) burden of personal income taxes; and the part c.-tables depicting the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

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