How do countries calculate tax liabilities and social benefit entitlements? The country policy descriptions describe the rules to calculate tax liabilities and benefit entitlements as they apply to the family types that are within the scope of the OECD tax-benefit model ("TaxBEN"). The TaxBEN methodology document describes the family and labour market circumstances that are within the scope of the model.
Use the links below to download for each country the policy descriptions for all available years (2001 for most countries). Policy descritions for just the latest available year are available in the Benefits and Wages portal (Section "Latest policy descriptions").
Other non-OECD countries and territories
† Footnote by Türkiye: 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, Türkiye 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 Türkiye. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.