The data used for the average and marginal tax wedges is taken directly from the "Tax Wedge Decomposition' dataset within the online OECD data warehouse: DotStat. The dataset includes the breakdown of the average and marginal tax wedges into five separate components as percentage of total labour cost:
- central income taxes,
- local income taxes,
- employee social security contributions,
- employer social security contributions, and
- family benefits.
You can access the full datasets by using the following links:
Explanations and definitions of the terminology used throughout the publication, or as indicators within figures and charts, can be found within the Methodology (PDF), or within the annex tables: A.1. Terminology, and A.2 Characteristics of taxpayers.