The “Country Chapters” are made available as part of the OECD’s Benefits and Wages publication series. They provide • detailed descriptions of tax and benefit rules in a consistent format across countries; • summaries of policy trends; and • example calculations of benefit entitlements and tax burdens. The chapters are prepared by the OECD Secretariat and are based on information received directly from ministries in OECD member countries. http://www.oecd.org/els/social/workincentives Comments can be sent to social.contact@oecd.org.
Long abstract
