Reports


  • 26-April-2018

    English

    Taxing Wages 2018

    This annual flagship publication provides details of 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 received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact 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 average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.Taxing Wages 2018 includes a special feature entitled: 'Differences in the Disposable Incomes of Households with and without Children'.
  • 13-April-2018

    English, PDF, 166kb

    rs-oecd-infographic

    revenue statistics OECD infographic

    Related Documents
  • 12-April-2018

    English, PDF, 265kb

    Taxation Household Savings: Key findings for South Africa

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Portugal

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Latvia

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-April-2018

    English, PDF, 264kb

    Taxation Household Savings: Key findings for Iceland

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-April-2018

    English, PDF, 264kb

    Taxation Household Savings: Key findings for Colombia

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Germany

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-April-2018

    English, PDF, 234kb

    Taxation Household Savings: Key findings for the United Kingdom

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-April-2018

    English, PDF, 233kb

    Taxation Household Savings: Key findings for Lithuania

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>