Tax

Taxing Wages 2016

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Published on April 12, 2016

Also available in: French

book

This annual flagship publication provides details of taxes paid on wages in OECD countries.  It covers: personal income taxes and employee 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 have an 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 the amounts of taxes and social security contributions levied and cash benefits received for eight different family types, which vary by a combination of household composition and household type.  It also presents: the resulting average and marginal tax rates (that is, the tax burden); the average tax rates (showing the part of gross wage earnings or total labour costs taken in tax and social security contributions, both before and after cash benefits); and the marginal tax rates (showing the part of a small increase of gross earnings or total labour costs that is paid in these levies).

TABLE OF CONTENTS

Foreword
Executive summary
Overview
Special feature: Measuring the tax wedge on second earners
Methodology and limitations
International comparisons3 chapters available
2015 tax burdens
Graphical exposition of the 2015 tax burden
2014 tax burdens (and changes to 2015)
Tax burden trends 2000-151 chapter available
Evolution of the tax burden (2000-15)
Country details, 201534 chapters available
Australia (2014-15 income tax year)
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand (2015-16 income tax year)
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom (2015-16 income tax year)
United States
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