Taxing wages, 2011 : special feature: trends in personal income tax and social security contribution schedules.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, Corporate Author.

Language:

English

Subjects (All):

Taxation.

Social security.

Physical Description:

1 online resource (579 p.)

Place of Publication:

[Place of publication not identified] : OECD, [2012]

Language Note:

English

Summary:

Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specificies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families and total labour costs of employers. These data on tax burdens and cash benefits are widely used

Contents:

Foreword; Table of contents; Overview; 1. Introduction; 2. Review of results for 2011; 2.1. Tax wedge; 2.2. Personal average tax rates; Table 0.1. Comparison of total tax wedge; Table 0.2. Income tax plus employee and employer social security contributions; Figure 0.1. Income tax plus employee and employer social security contributions; 2.3. Family tax rates; Table 0.3. Income tax plus employee social security contributions, 2011; Figure 0.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2011

3. Income thresholds associated with the top and bottom statutory tax rates3.1. Income threshold where single individuals start paying the top statutory rate; Figure S.9. Income threshold where the top combined statutory personal income tax rate is levied (multiple of the average wage); 3.2. Income threshold where single individuals start paying income tax; Figure S.10. Income threshold where a single individual starts paying income tax (multiple of the average wage)

Table S.6. Income threshold where a single individual starts paying personal income tax, by level of government, 2010 (as a multiple of the average wage)

Notes:

Description based upon print version of record.

Description based on print version record.

ISBN:

92-64-17328-5

OCLC:

811504256