Tax policy analysis

Taxing Wages - Special Features

 

 

 

 

Trends in personal income tax and employee social security contribution schedules (pdf, 1.97MB) - this study looks at trends in statutory PIT rates, surtaxes and basic exemptions, the income thresholds where PIT and employee SSC rates apply, and the relationship between statutory, average and marginal personal income tax rates in OECD countries. Special feature from Taxing Wages 2011.

 

 

Non-tax compulsory payments as an additional burden on labor income (pdf, 1.32MB) - this study calculates the changes in the tax burden on wage income ranging from 50% to 250% of the average wage level and calculates the respective contributions of changes in income taxes, employee and employer social security contributions and cash benefits. Special feature from Taxing Wages 2010.

 

 

Non-tax compulsory payments as an additional burden on labor income (pdf, 280kB) - this study looks at the additional burden from compulsory payments to non state entities. Special feature from Taxing Wages 2009.

 

 

Consumption Taxation as an Additional Burden on Labour Income (pdf, 230kB) - this study estimates the effect of the different consumption tax levels in addition to income tax and social security contributions. Special Feature from Taxing Wages 2008.

 

 

Tax Reforms and Tax Burdens 2000-2006 (pdf, 660kB) - this study looks at the real effects of tax reform on tax burdens, taking into account fiscal drag. Special feature from Taxing Wages 2007.

 

The Tax Treatment of Minimum Wages  (pdf, 200kB) - This study presents estimates of the tax burdens facing minimum-wage workers and provides a basis for cross-country comparisons of the net earnings. Special feature from Taxing Wages 2006.

 

 

Working papers on tax policy

An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries Herwig Immervoll (January 2009)

Back to the Taxing Wages home page

 

Related Documents

 

Tax Reform Trends in OECD Countries

Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009

Taxation and Innovation

Non-Tax Compulsory Payments as an Additional Burden on Labour Income

Consumption Taxation as an Additional Burden on Labour Income

Corporate Taxation and SMEs: The Italian Experience

The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach

 

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