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Taxing Wages 2018

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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.

Taxing Wages 2018 includes a special feature entitled: “Differences in the Disposable Incomes of Households with and without Children”.

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2016 Tax burdens (and changes to 2017)

The chapter presents the results of tax burden measures on labour income for the eight model family types for 2016. The chapter includes to 5.11 that show a number of measures of the average tax burdens (tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate) and the 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.The table formats are identical to to 3.11 which are discussed in on tax burden results on labour income for 2017. This chapter compares the two sets of tables and analyses the changes in tax burden between 2016 and 2017.

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