OECD Social, Employment and Migration Working Papers
This series is designed to make available to a wider readership selected labour market, social policy and migration studies prepared for use within the OECD. Authorship is usually collective, but principal writers are named. The papers are generally available only in their original language - English or French - with a summary in the other.
- ISSN : 1815199X (en ligne)
- https://doi.org/10.1787/1815199X
Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment
International comparisons of minimum-wage levels have largely focused on the gross value of
minimum wages, ignoring the effects of taxation on both labour costs and the net income of employees.
This paper presents estimates of the tax burdens facing minimum-wage workers. These are used as a basis
for cross-country comparisons of the net earnings of these workers as well as the cost of employing them.
In addition, results show the evolution of net incomes and labour costs during the 2000-2005 period and
the relative importance of minimum-wage adjustments and...
JEL:
J2: Labor and Demographic Economics / Demand and Supply of Labor;
D3: Microeconomics / Distribution;
J3: Labor and Demographic Economics / Wages, Compensation, and Labor Costs;
H2: Public Economics / Taxation, Subsidies, and Revenue
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