• This Section continues by commenting on Tables I.1-I.11 and Figures I.1-I.6, which can be found at the end of this Section. All these summary tables show results for eight familytypes, characterised by different family status (single/married, 0-2 children), economic status (one-/two-earner household) and wage level (33 per cent, 67 per cent, 100 per cent and 167 per cent of annual gross wage earnings of an average worker).

  • This section briefly reviews the definitive results for 2009 reported in Tables I.12-I.22 which can be found at the end of this Section and what they show about changes between 2009 and 2010. The format of Tables I.12-I.22 is identical to that of Tables I.1-I.11 reviewed above. Thus, changes between 2009 and 2010 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.11. 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.

  • This Part 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. This Part provides detailed results of the evolution of the tax burden for 2000-2010.