English, Excel, 309kb
While work is often the best pathway out of poverty, employment does notalways guarantee an adequate living standard. At the outset of the currenteconomic downturn, the risk of in-work poverty was significant in mostOECD countries.
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.'
English, Excel, 250kb
The world economy is in a severe economic downturn with potentiallydire consequences for workers and their families. The ultimate dimensionsof this crisis are not yet known, but it is already clear that it will be thedeepest recession of the post-war era for the OECD area.