Tax policy analysis

Taxing Wages: tax burden trends between 2000 and 2013

 

The evolution of the tax wedge as percentage of total labour cost over the period 2000 to 2013 for the single worker on average earnings and on the one earner married couple with two on average earnings is presented in linked tables “Tax burden trends 2000-2013_single” and “Tax burden trends 2000-2013_one earner couple with two children".

The OECD average tax wedge declined between 2000 and 2013 for both of the selected household types. There were 7 OECD countries with a reduction of more than 5 percentage points between 2000 and 2013 for at least one of the two family types; Australia, Denmark, Hungary, Ireland, Israel, New Zealand and Sweden.

 

Single average worker

  • The average OECD tax wedge declined by 0.8 percentage points from 36.7 to 35.9%.
  • There were declines in 23 OECD countries over the 13 years and increases in 10 (Austria, Greece, Iceland, Italy, Japan, Korea, Mexico, Portugal, Spain and the United States).
  • The largest decline was for 8.9 percentage points in Israel.
  • There was also a decline of over 7 percentage points in Sweden.
  • There was a reduction in the tax wedge of more than 5 percentage points in 2 other countries (Denmark and Hungary).

 

One earner married couple with two children on average earnings

  • The average OECD tax wedge declined by 1.3 percentage points from 27.7 to 26.4%.
  • There were declines in 22 OECD countries over the 13 years and increases in 12 (Austria, Chile, France, Greece, Iceland, Japan, Korea, Luxembourg, Mexico, the Netherlands, Norway and Spain).
  • The largest decline in the tax wedge was for 11 percentage points in New Zealand.
  • There were also declines of 9 to 10 percentage points in Hungary and Ireland.
  • There was a reduction in the tax wedge of more than 5 percentage points in 3 other countries (Australia, Israel and Sweden).

 

Downloadable tables/figures

Tax burden trends 2000-2013_single  

Tax burden trends 2000-2013_one earner couple with two children

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