Analyse des politiques fiscales

Taxing Wages: tax burden trends between 2000 and 2015

 

The evolution of the tax wedge as percentage of total labour cost over the period 2000 to 2015 for the single worker on average earnings and on the one earner married couple with two on average earnings is presented in linked tables “Tax burden trends 2000-2015_single” and “Tax burden trends 2000-2015_one earner couple with two children".

The OECD average tax wedge declined between 2000 and 2015 for both of the selected household types. There were 7 OECD countries with a reduction of more than 5 percentage points between 2000 and 2015 for at least one of the two family types; Australia, Denmark, Hungary, Ireland, Israel, New Zealand and Sweden.


Single average worker

  • The average OECD tax wedge declined by 0.7 percentage points from 36.6% to 35.9%.
  • There were declines in 21 OECD countries over the 15 years and increases in 12 (Austria, the Czech Republic, Greece, Iceland, Italy, Japan, Korea, Luxembourg, Mexico, Portugal, Spain and the United States).
  • The largest decline was by 8 percentage points in Israel.
  • There was also a decline of more than 7 percentage points in Sweden.
  • There was a reduction in the tax wedge of more than 5 percentage points in 2 other countries (Denmark and Hungary).

 One earner married couple with two children on average earnings

  • The average OECD tax wedge declined by 0.8 percentage points from 27.5% to 26.7%.
  • There were declines in 21 OECD countries over the 15 years and increases in 13 (Austria, Chile, the Czech Republic, Iceland, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, Norway, Portugal and Spain).
  • The largest decline in the tax wedge was by 8.7 percentage points in New Zealand.
  • There was also decline of more than 8 percentage points in Hungary.
  • There was a reduction in the tax wedge of more than 5 percentage points in 4 other countries (Australia, Ireland, Israel and Sweden).

 

Downloadable tables/figures

Tax burden trends 2000-2015_single  

Tax burden trends 2000-2015_one earner couple with two children

Back to the home page

 

Documents connexes

 

Also AvailableEgalement disponible(s)