Social and welfare issues

Tax and Benefit Systems: OECD Indicators


How do redistribution policies – such as family benefits, unemployment insurance or income taxes – shape family incomes?

The OECD Tax-Benefit models show how complicated tax and benefit rules can affect the net income of families when they are in and out of work. The models are part of the OECD’s database on tax-benefit policies, which monitors redistribution policies, income adequacy and benefit generosity for working-age people and their families over time and across countries. They also show how much families gain from employment, accounting for benefits, taxes and other work-related costs, such as for childcare. The latest update of the indicators covers the period from 2001 to 2015


Data on tax and benefit systems

Key Indicators (Ms-Excel) - Family incomes in and out of work, benefit generosity and work incentives: Compare across countries and over time Key Indicators dataset - Key indicators on Benefit Generosity, Work Incentives and Income Adequacy covering the period 2001 to 2015
OECD Tax-Benefit Calculator - Generate your own results – an interactive calculator Net incomes dataset - Decomposition of Net incomes when in and out of work.



[Further detailed data on these indicators is available on our Statistics page or OECD.stat]

* Denotes data not available for latest year, highlight country for more information


Policy Specific Information

Summaries of key features of the main tax and benefit programmes, drawing together information from more detailed country descriptions to facilitate comparisons for selected years.


Country Specific Information

The country documents provide detailed country-specific information about tax and benefit systems from 2001 to 2015, describing the policy parameters for particular programmes and also how they interact.


The OECD Tax-Benefit models are available on an “as-is” basis to those interested in using them for research purposes

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This document was produced with the financial assistance of the European Union Programme for Employment and Social Innovation “EaSI” (2014-2020). The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD member countries or of the European Union.

† The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.

†† Footnote by Turkey:  The information in this document with reference to « Cyprus » relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognizes the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of United Nations, Turkey shall preserve its position concerning the “Cyprus issue”.

†† Footnote by all the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognized by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.



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