Tax policy analysis

Taxing Wages: comparative tax burden indicators

 

These tables, which are also reported in the OECD Taxing Wages publication, provide unique information for each of the OECD countries on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers.

The amounts of taxes and social security contributions paid and cash benefits received are set out, programme by programme, for 8 different household types characterised by marital staus, number of children, earnings levels expressed as proportion of average wages and whether there are one or two earners.

The results reported include the average and marginal tax burden for each household type . These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social economic policy-making.

Total gross earnings before taxes (national currency)

Net income after taxes (national currency)

Average income tax rates (%)

Average rate of employees' social security contributions (%)

Average rate of employer's social security contributions (%)

Average rate of income tax and employees' social security contributions (%)

Net personal average tax rate (%)

Average tax wedge (%)

Average tax wedge decomposition

Net personal marginal tax rate: Principle earner (%)

Marginal tax wedge: Principle earner (%)

Marginal tax wedge decomposition

Increase in net income after an increase of 1 currency unit in gross wages (%)

Increase in net income after an increase of 1 currency unit in gross labour cost (%)

Total gross earnings before taxes (in US dollars using PPP exchange rates)

Total gross labour costs before taxes  (in US dollars using PPP exchange rates)

Net income after taxes  (in US dollars using PPP exchange rates)

 

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The Taxing Wages 2014 edition will be available from:

For further information please contact the CTPA communications team.

Free:Comparative analyses comparing country data can be found on our free online database Taxing Wages comparative data

Subscription: Access to the complete dataset shown in the Taxing Wages report, including detailed country information, is through subscription. For details on how to subscribe please visit our "Getting Online Access" page at the OECD Library website.

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