Long abstract
Taxing Wages 2003/2004 (Excerpts)
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, 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 the preparation and evaluation of social and economic policy-making. This year's issue includes a Special feature entitled "Broadening the definition of the average worker". |
2009 special feature: Changes to the guidelines for attributing revenues to levels of government Revenue Statistics 1965-2008, 2009 Edition
Special feature: Consumption taxation as an additional burden on labour income. Taxing Wages 2007/2008: 2008 Edition |