Social policies and data

Taxing Wages 2015

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Published on April 30, 2015

Also available in: French

book

Taxing Wages provides unique information on the 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 paid by in-work families. The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they impact on 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 this information for eight household types which vary by income level and household composition and the results reported include the marginal and average tax burdens for one and two earner families and the total labour costs of employers. These data are widely used in academic research and in the preparation and evaluation of social and economic policy making.

Taxing Wages 2015 includes a special feature entitled: ‘Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa.'

TABLE OF CONTENTS

Foreword
Executive summary
Overview
Special feature: Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa
Supplement to the Special feature: Brazil, China, India, Indonesia and South Africa, 2013
Methodology and limitations
International comparisons3 chapters available
Tax burdens, 2014 estimates
Graphical exposition of the 2014 estimated tax burden
Tax burdens, 2013 definitive results (and changes to 2014)
Tax burden trends 2000-141 chapter available
Evolution of the tax burden (2000-14)
Country details, 201434 chapters available
Australia (2013-14 income tax year)
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand (2014-15 income tax year)
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom (2014-15 Income tax year)
United States
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