Centre for Tax Policy and Administration

Taxing Wages 2018

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Published on April 26, 2018

Also available in: French

book

This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.

Taxing Wages 2018 includes a special feature entitled: “Differences in the Disposable Incomes of Households with and without Children”.

SUMMARIESavailable in 8 languages

English Taxing Wages 2018 (Summary in English)
French Taxing Wages 2018 (Summary in French) Les impôts sur les salaires 2018
Spanish Taxing Wages 2018 (Summary in Spanish) Impuestos sobre los salarios 2018
German Taxing Wages 2018 (Summary in German) Besteuerung der Arbeit 2018
Japanese Taxing Wages 2018 (Summary in Japanese) Taxing Wages 2018年版
Italian Taxing Wages 2018 (Summary in Italian) La tassazione dei salari 2018
Chinese Taxing Wages 2018 (Summary in Chinese) 2018年工资征税报告
Portuguese Taxing Wages 2018 (Summary in Portuguese) Tributação de Salários 2018

TABLE OF CONTENTS

Foreword
Executive summary
Overview
Special feature: Differences in the disposable incomes of households with and without children
International comparisons3 chapters available
2017 Tax burdens
Graphical exposition of the 2017 tax burden
2016 Tax burdens (and changes to 2017)
Tax burden trends 2000-171 chapter available
Evolution of the tax burden (2000-17)
Country details, 201736 chapters available
Australia (2016-17 Income tax year)
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Latvia
Luxembourg
Mexico
Netherlands
New Zealand (2017-18 income tax year)
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom (2017-18 Income tax year)
United States
Methodology and limitations
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