Éditeur :"Éditions OECD"
Date Parution :11/04/2017
Collection :Fiscalité
Langue : anglais

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.