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Table of contents | Main trends | Information by country | Further analysis |
Methods & limitations | How to obtain this publication | Related publications
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Taxing Wages provides information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. Calculations also include family benefits paid as cash transfers. Data are provided for different income levels and household types. Results include the average and marginal effective tax burden on employees and the total labour costs of employers. A special feature from the current edition looks into wage income tax reforms and changes in tax burdens during the 2000-2009 period.
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ISBN Number:
978-92-64-09753-7
Publication Date:
11 May 2011
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11 May 2011 - News release: Average tax burden on workers’ earnings starts to rise again, putting pressure on real after-tax pay
- Overview
- Special Feature: Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
- Part I - International Comparisons
- Part II - Tax Burden Trends 2000-2010
- Part III - Country Details, 2010
- Part IV - Methodology and Limitations
Table of contents extended version (PDF)
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Main trends in the taxation of wages in OECD countries
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The 2010 edition of Taxing Wages provides estimates of tax burdens and of the tax wedge between labour costs and net take-home pay for 2010. The Report presents detailed results for 2000 to 2010. The report also includes graphs that show the tax burden on labour income in 2010 for gross wage earnings between 50% and 250% of the average wage.
Main trends...
The country-specific Taxing Wages webpages contain downloadable data and charts of the tax burden on wage income in each of the 34 OECD member countries. The analysis compares the tax burden in each country with the OECD average; charts that show the change in the average and marginal tax wedge and net personal tax rate between 2000 and 2009 are also included. The data is presented in a user-friendly way and is targeted at a broad audience (journalists, policymakers, academics, broader public).
Special features from Taxing Wages and working papers on tax policy. Recent topics include:
- Non-tax Compulsory Payments as an Additional Burden on Labour Income (2009)
- Consumption Taxation as an Additional Burden on Labour Income (2008)
- Tax Reforms and Tax Burdens 2000-2006 (2007)
- The Tax Treatment of Minimum Wages (2006)
Further analysis...
The personal circumstances of taxpayers vary greatly. To identify representative taxpayers and to calculate the amount of their taxes, this report uses a specific methodology. The focus is on employees. It is assumed that their annual income from employment is equal to a given fraction of the average gross wage earnings of adult, fulltime workers in a broad range of industry sectors of each OECD economy. Additional assumptions are made regarding other relevant personal circumstances of these wage earners to enable their tax/benefit position to be determined.
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How to obtain this publication
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Revenue Statistics 2010 - Detailed and internationally comparable data on tax revenue and tax structures in a common format for all OECD member countries from 1965 until 2009.
www.oecd.org/ctp/taxingwages
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