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This annual 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 2019 includes a special feature entitled: “The Taxation of Median Wage Earners”.
This annual 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 workers. 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 2020 includes a special feature entitled: “How Tax Systems Influence Choice of Employment Form”.
This annual 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 workers. 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 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
This annual 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 workers. 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 2022 includes a special feature entitled: "Impact of COVID-19 on the Tax Wedge in OECD countries".
This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on the impact of recent inflation on labour taxation in the OECD and how countries adjust their tax systems in response. For the year 2022, the report also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. 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.
This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the year 2023, the report also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. 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.
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; 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 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 (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.
The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. Certain generally available cash benefits for families – regarded as negative taxes – are also taken into account.
The study concentrates on the effects of these taxes on the distribution of income between different types of working households, looking at three dimensions of inequality: vertical inequality between households at different income levels, horizontal inequality between households with different numbers of children and the tax treatment of one-earner versus two-earner households.
This book provides, from an international perspective, an independent analysis of major issues facing teacher evaluation, current policy initiatives, and possible future approaches in Chile.
Developing, promoting and maintaining a good professional teaching workforce from primary to upper secondary education is a policy imperative for education systems around the world. The data drawn from the OECD Teaching and Learning International Survey (TALIS) can help policy makers and education practitioners design policies and practices that enhance teaching across education levels. This report presents TALIS 2018 findings for countries and economies that took part in the primary and upper secondary education survey. It focuses on the following research questions: What are the levels of teachers’ and school leaders’ professionalism in primary and upper secondary education? What are some of the educational challenges unique to each education level? What are the factors that could explain differences in the levels of professionalism across education levels? The findings offer a broader view of teachers and school principals across all levels of compulsory education and the similarities and differences in the issues they face. The report also offers policy reflections on these findings.
Teachers Matter provides a comprehensive, international analysis of trends and developments in the teacher workforce in 25 countries around the world; research on attracting, developing and retaining effective teachers; innovative and successful policies and practices that countries have implemented; and teacher policy options for countries to consider.
While documenting many areas of concern about teachers and teaching, the report also provides positive examples of where policies are making a difference. It spotlights countries where teachers’ social standing is high, and where there are more qualified applicants than vacant posts. Even in countries where shortages have been a concern, there are recent signs of increased interest in teaching, and policy initiatives appear to be taking effect.
At a time when many countries are facing an ageing teaching workforce and having trouble attracting new recruits, this book provides insights into how governments can successfully deal with these issues.
Vocational education and training (VET) plays a central role in preparing young people for work, developing the skills of adults and responding to the labour-market needs of the economy. Teachers and leaders in VET can have an immediate and positive influence on learners’ skills, employability and career development. However, when compared to general academic programmes, there is limited evidence on the characteristics of teachers and institutional leaders in VET and the policies and practices of attracting and preparing them. VET teachers require a mix of pedagogical skills and occupational knowledge and experience, and need to keep these up to date to reflect changing skill needs in the labour market and evolving teaching and learning environments. This report fills the knowledge gap on teachers and leaders in VET, and produces new insights into what strategies and policies can help develop and maintain a well-prepared workforce. It zooms in on VET teacher shortages; strategies for attracting and retaining teachers; initial training and professional development opportunities for teachers; the use of innovative technologies and pedagogical strategies; and the important role of institutional leaders and strategies for better preparing and supporting them.
Pedagogy is at the heart of teaching and learning. Preparing young people to become lifelong learners with a deep knowledge of subject matter and a broad set of social skills requires a better understanding of how pedagogy influences learning. Focusing on pedagogies shifts the perception of teachers from technicians who strive to attain the education goals set by the curriculum to experts in the art and science of teaching. Seen through this lens, innovation in teaching becomes a problem-solving process rooted in teachers’ professionalism, rather than an add-on applied by only some teachers in some schools.
Teachers as Designers of Learning Environments: The Importance of Innovative Pedagogies provides a snapshot of innovative pedagogies used in classrooms around the world. It sets the stage for educators and policy makers to innovate teaching by looking at what is currently taking place in schools as potential seeds for change. At the heart of all of these approaches is a sensitivity to the natural inclinations of learners towards play, creativity, collaboration and inquiry. To illustrate how teachers use these innovative practices, the publication presents examples from 27 national and international networks of schools.
It is now generally acknowledged that the quality of an education system cannot exceed the quality of its teachers. This volume goes a step further to argue that a teacher cannot help students meet new educational challenges by continuing to draw on a limited and perhaps even inherited set of pedagogies. And here lies the genuine importance of innovative pedagogies.
In some countries the concept – not to mention the use – of teacher appraisal sparks discussion whenever it is mentioned. According to what criteria? Who decides? And what should the results of teacher appraisals be used for? But education stakeholders are beginning to find some agreement in the idea that teacher appraisal can be a key lever for focusing more on teaching quality and continuous professional development for teachers, in keeping with the growing recognition that the quality of teaching affects student learning outcomes. Teacher appraisal also provides opportunities to incentivise, recognise and reward teaching competence and high performance, which, in turn, may help to address concerns about the attractiveness of teaching as a career choice and about the image and status of teachers, including teachers’ feelings that their work is not sufficiently valued.
The third International Summit on the Teaching Profession, hosted by the Netherlands, the OECD and Education International, brings together education ministers, union leaders and other teacher leaders from high-performing and rapidly improving education systems, as measured by the OECD Programme for International Student Assessment (PISA), to discuss how teacher quality is defined and what standards are set and by whom; what systems are in place for teacher evaluation and how evaluations are conducted; and how teacher evaluation contributes to school improvement and teacher self-efficacy.
If the quality of an education system can never exceed the quality of its teachers, then countries need to do all they can to build a high-quality teaching force. Teaching Excellence through Professional Learning and Policy Reform: Lessons from around the World, the background report to the sixth International Summit on the Teaching Profession, describes the knowledge, skills and character qualities common to the most effective teachers. It examines the education policies and practices that help teachers to acquire these tools, including through induction and mentoring programmes, ongoing professional development activities, student assessments, and collaboration with colleagues. The publication also discusses the importance of involving all stakeholders – especially teachers – in the process of education reform.
Fortunately, teaching practices help shape the learning experiences and increase motivation and achievement for students. In addition, it has been revealed that when teachers collaborate well together they also tend to work better with students. This new informative publication clearly identifies and arranges profiles in relation to two connected areas of professional teacher practices: classroom teaching practices and participation in professional learning communities.
This practical book enables a more comprehensive understanding of teaching practice and participation in professional learning communities nationally and internationally. It provides policy makers and other key stakeholders with the relevant information they need for educational system monitoring.
What knowledge do teachers need for 21st century teaching? Today, teachers have an important role in guiding and shaping students’ use of digital tools and optimising the educational benefits of their digital experiences. They are also agents of inclusive, equitable education and ambassadors of embracing diversity as an enriching element of our societies.
To fulfil these roles teachers need to be experts of teaching and learning, and base their practice on a specialised and updated body of knowledge. However, there is a great need for a better understanding of the knowledge and skills that teaching in the 21st century requires. This is the ambition for the next cycle of the OECD Teaching and Learning International Survey (TALIS) and its new Teacher Knowledge Survey (TKS) assessment module.
Studying teaching as a knowledge profession across education systems is as challenging as it is important. This publication aims to contribute to this challenging endeavour by summarising the state-of-art on teacher knowledge and its measurement across systems. It discusses cutting-edge methodologies and designs and outlines implications for research as well as policies and practices for strengthening knowledge-based and evidence-informed practices in schools.
This new publication sets forward the PISA framework for global competence developed by the OECD, which aligns closely with the definition developed by the Center for Global Education at Asia Society. Based on the Center’s extensive experience supporting educators in integrating global competence into their teaching, the publication also provides practical guidance and examples of how educators can embed global competence into their existing curriculum, instruction, and assessment.
Global education systems face an array of huge challenges, including question marks over how to remain relevant in a fast-changing world. This report Teaching for the Future: Global Engagement, Sustainability and Digital Skills outlines the challenges and key trends for teaching and schools, and sets out ambitious proposals to improve education standards to ensure learning caters to the needs of all students regardless of background. The report was used as the basis to launch discussions about the state of global education at the International Summit on the Teaching Profession held in Washington D.C., April 2023. The summit brought together education ministers, union leaders and other representatives from the teaching profession from high-performing and improving education systems to review the quality of teaching and learning across the world. Topics discussed included the future of learning and ways to radically reimagine how education systems function in the decades to come; analysis of how to attract and support the development of high-quality teachers and teaching practices in the age of digitalisation; and ways to support the teaching of global competencies in schools, and how to promote equitable and inclusive learning environments for all.
Teachers are the most important school-related factor influencing student learning. Teachers can help level the playing field and provide opportunities for success to all their students. They can inspire students to innovate; to think and reflect and to work in collaboration with others. Good teachers can also stimulate and guide students' development so that their achievements go beyond their own expectations. Therefore, how teachers achieve this in the classroom is important to understand. Teaching for the Future: Effective Classroom Practices To Transform Education links research and data on key issues facing teachers today with teachers’ own experiences to overcome challenges and create an effective classroom. This report builds on the discussions and stories shared at the Qudwa Global Teachers’ Forum, organised by the Crown Prince of Abu Dhabi on 7-8 October 2017. It captures the efforts made by teachers, from across the world, to facilitate student learning and transform education to build a fairer, humane and inclusive world. The report provides an in-depth analysis of issues that teachers encounter in their day-to-day professional life, particularly those around equity and reducing personal and social disadvantage, building academic, social and emotional well-being of students through parental engagement and integrating information and communication technology in classrooms.