Analyse des politiques fiscales

Taxing Wages: comparative tax burden indicators

 

These tables, which are also reported in the OECD Taxing Wages publication, provide unique information for each of the OECD countries on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers.

The amounts of taxes and social security contributions paid and cash benefits received are set out, programme by programme, for 8 different household types characterised by marital staus, number of children, earnings levels expressed as proportion of average wages and whether there are one or two earners.

The results reported include the average and marginal tax burden for each household type . These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social economic policy-making.

Total gross earnings before taxes (national currency)

Net income after taxes (national currency)

Average income tax rates (%)

Average rate of employees' social security contributions (%)

Average rate of employer's social security contributions (%)

Average rate of income tax and employees' social security contributions (%)

Net personal average tax rate (%)

Average tax wedge (%)

Average tax wedge decomposition

Net personal marginal tax rate: Principle earner (%)

Marginal tax wedge: Principle earner (%)

Marginal tax wedge decomposition

Increase in net income after an increase of 1 currency unit in gross wages (%)

Increase in net income after an increase of 1 currency unit in gross labour cost (%)

Total gross earnings before taxes (in US dollars using PPP exchange rates)

Total gross labour costs before taxes  (in US dollars using PPP exchange rates)

Net income after taxes  (in US dollars using PPP exchange rates)

 

Back to the home page

 

Related publication

Access the data

Related websites

The Taxing Wages 2014 edition will be available from:

For further information please contact the CTPA communications team.

Free:Comparative analyses comparing country data can be found on our free online database Taxing Wages comparative data

Subscription: Access to the complete dataset shown in the Taxing Wages report, including detailed country information, is through subscription. For details on how to subscribe please visit our "Getting Online Access" page at the OECD Library website.

Tax articles

Tax Working Papers

Tax Policy Studies

These 40-70 page documents cover the full range of the Centre for Tax Policy and Administration’s work on taxation with the main focus on tax policy related issues.

Access all the CTPA Working Papers:

A published 'mini-books' series used to disseminate the tax policy work undertaken by the Centre for Tax Policy and Administration to a world-wide audience. A wide range of topics are covered:

Access all the CTPA Tax Policy Studies

 

 

 

Also Available

Countries list

  • Afghanistan
  • Afrique du Sud
  • Albanie
  • Algérie
  • Allemagne
  • Andorre
  • Angola
  • Anguilla
  • Antigua-et-Barbuda
  • Antilles Néerlandaises
  • Arabie Saoudite
  • Argentine
  • Arménie
  • Aruba
  • Australie
  • Autorité Nationale Palestinienne
  • Autriche
  • Azerbaïdjan
  • Bahamas
  • Bahreïn
  • Bangladesh
  • Barbade
  • Belgique
  • Belize
  • Bermudes
  • Bhoutan
  • Bolivie
  • Bosnie-Herzégovine
  • Botswana
  • Brunéi Darussalam
  • Brésil
  • Bulgarie
  • Burkina Faso
  • Burundi
  • Bélarus
  • Bénin
  • Cambodge
  • Cameroun
  • Canada
  • Cap-Vert
  • Caïmanes, Îles
  • Centrafricaine, République
  • Chili
  • Chine (République populaire de)
  • Chypre
  • Colombie
  • Comores
  • Congo, La République Démocratique du
  • Corée
  • Corée, République Populaire Démocratique de
  • Costa Rica
  • Croatie
  • Cuba
  • Côte D'ivoire
  • Danemark
  • Djibouti
  • Dominicaine, République
  • Dominique
  • Egypte
  • El Salvador
  • Emirats Arabes Unis
  • Equateur
  • Erythrée
  • Espagne
  • Estonie
  • Etats Fédérés de Micronésie
  • Etats-Unis
  • Ethiopie
  • ex-République yougouslave de Macédoine (ERYM)
  • Fidji
  • Finlande
  • France
  • Gabon
  • Gambie
  • Ghana
  • Gibraltar
  • Grenade
  • Groenland
  • Grèce
  • Guatemala
  • Guernesey
  • Guinée Équatoriale
  • Guinée-Bissau
  • Guinéee
  • Guyana
  • Guyane Française
  • Géorgie
  • Haïti
  • Honduras
  • Hong Kong, Chine
  • Hongrie
  • Ile de Man
  • Ile Maurice
  • Iles Cook
  • Iles Féroé
  • Iles Marshall
  • Iles Vierges Britanniques
  • Iles Vierges des États-Unis
  • Inde
  • Indonésie
  • Iraq
  • Irlande
  • Islande
  • Israël
  • Italie
  • Jamaïque
  • Japon
  • Jersey
  • Jordanie
  • Kazakstan
  • Kenya
  • Kirghizistan
  • Kiribati
  • Koweït
  • l'Union européenne
  • Lao, République Démocratique Populaire
  • le Taipei chinois
  • Lesotho
  • Lettonie
  • Liban
  • Libye
  • Libéria
  • Liechtenstein
  • Lituanie
  • Luxembourg
  • Macao
  • Madagascar
  • Malaisie
  • Malawi
  • Maldives
  • Mali
  • Malte
  • Maroc
  • Mauritanie
  • Mayotte
  • Mexique
  • Moldova
  • Monaco
  • Mongolie
  • Montserrat
  • Monténégro
  • Mozambique
  • Myanmar
  • Namibie
  • Nauru
  • Nicaragua
  • Niger
  • Nigéria
  • Nioué
  • Norvège
  • Nouvelle-Zélande
  • Népal
  • Oman
  • Ouganda
  • Ouzbékistan
  • Pakistan
  • Palaos
  • Panama
  • Papouasie-Nouvelle-Guinée
  • Paraguay
  • Pays-Bas
  • Philippines
  • Pologne
  • Porto Rico
  • Portugal
  • Pérou
  • Qatar
  • Roumanie
  • Royaume-Uni
  • Russie, Fédération de
  • Rwanda
  • République du Congo
  • République Islamique d' Iran
  • République Tchèque
  • Sahara Occidental
  • Saint-Kitts-et-Nevis
  • Saint-Marin
  • Saint-Vincent-et-les Grenadines
  • Sainte-Hélène
  • Sainte-Lucie
  • Salomon, Îles
  • Samoa
  • Sao Tomé-et-Principe
  • Serbie
  • Serbie et Monténégro (avant juin 2006)
  • Seychelles
  • Sierra Leone
  • Singapour
  • Slovaquie
  • Slovénie
  • Somalie
  • Soudan
  • Soudan du Sud
  • Sri Lanka
  • Suisse
  • Suriname
  • Suède
  • Swaziland
  • Syrienne, République Arabe
  • Sénégal
  • Tadjikistan
  • Tanzanie
  • Tchad
  • Thaïlande
  • Timor-Leste (Timor Oriental)
  • Togo
  • Tokelau
  • Tonga
  • Trinité-et-Tobago
  • Tunisie
  • Turkménistan
  • Turks et Caïques, Îles
  • Turquie
  • Tuvalu
  • Ukraine
  • Uruguay
  • Vanuatu
  • Venezuela
  • Viêt Nam
  • Wallis et Futuna
  • Yémen
  • Zambie
  • Zimbabwe
  • Topics list