Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policies.
This year's issue includes a Special feature on "Taxing families".
This publication can be purchased directly from the OECD Online Bookshop. An extended version of the database (1979-2002) is available on CD-ROM and online at www.SourceOECD.org
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