Social policies and data

Taxing Wages 2017

view previous editions

Published on April 11, 2017

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.

TABLE OF CONTENTS

Foreword
Executive summary
Overview
Special feature: Taxation and skills
Methodology and limitations
International comparisons3 chapters available
2016 Tax burdens
Graphical exposition of the 2016 tax burden
2015 Tax burdens (and changes to 2016)
Tax burden trends 2000-161 chapter available
Evolution of the tax burden (2000-16)
Country details, 201635 chapters available
Australia (2015-16 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 (2016-17 income tax year)
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom (2016-17 Income tax year)
United States
Powered by OECD iLibrary