Taxing Wages 2010
Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specificies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families and total labour costs of employers.
These data on tax burdens and cash benefits are widely used in academic research and in the preparation and evaluation of social and economic policy making.
Taxing Wages 2010 includes a special feature entitled a Special Feature entitled: "Wage income tax reforms and changes in tax burdens: 2000-2009".
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Foreword
This annual publication provides details of taxes paid on wages in all thirty-four member countries of the OECD.* The information contained in the Report covers the personal income tax and social security contributions paid by employees and their employers and cash benefits received by families. The objective of the Report is to illustrate how personal income taxes and social security contributions are calculated and to examine how these levies and cash family benefits impact on net household incomes. The results also allow quantitative cross-country comparisons of labour cost levels and of the overall tax and benefit position of single persons and families.
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