Taxing wages 2015 : special feature : modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa.

Format:

Book

Contributor:

Organisation for Economic Co-operation and Development, issuing body.

Language:

English

Subjects (All):

Income--OECD countries--Statistics.

Income.

Income tax--OECD countries--Statistics.

Income tax.

Physical Description:

1 online resource (556 p.)

Place of Publication:

Paris, [France] : OECD, 2015.

Language Note:

English

Summary:

Taxing Wages provides unique information on the 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 paid by in-work families.

Contents:

""Table of contents""; ""Executive summary""; ""Chapter 1. Overview""; ""Introduction""; ""Review of results for 2014""; ""Table 1.1. Comparison of total tax wedge""; ""Table 1.2. Income tax plus employee and employer social security contributions""; ""Figure 1.1. Income tax plus employee and employer social security contributions, 2014""; ""Table 1.3. Income tax plus employee social security contributions, 2014""; ""Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2014""; ""Table 1.4. Comparison of total tax wedge by family type""

""Figure 1.3. Income tax plus employee contributions less cash benefits, 2014""""Table 1.5. Comparison of wage levels""; ""Table 1.6. Average Wage Industry Classification""; ""Chapter 2. Special feature: Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa""; ""Introduction""; ""The modelling results""; ""Table 2.1. Income tax plus employee and employer social security contributions, 2013""; ""Figure 2.1. Income tax plus employees' and employers' social security contributions, 2013""; ""Table 2.2. Comparison of total tax wedge, 2013""

""Table 2.3. Income tax plus employee social security contributions, 2013""""Table 2.4. Comparison of total tax wedge by family type, 2013""; ""Table 2.5. Income tax plus employee and employer contributions less cash benefits, 2013""; ""Table 2.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2013""; ""Table 2.7. Income tax plus employee and employer contributions less cash benefits as a % of labour costs, 2010-13""; ""Conclusions""; ""Supplement to the Special feature: Brazil, China, India, Indonesia and South Africa, 2013""

""Part I. International comparisons""""Chapter 3. Tax burdens, 2014 estimates""; ""Average tax burdens""; ""Marginal tax burdens""; ""Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2014""; ""Figure 3.1. Income tax plus employee and employer contributions less cash benefits, 2014""; ""Table 3.2. Income tax plus employee contributions, 2014""; ""Figure 3.2. Income tax plus employee contributions, 2014""; ""Table 3.3. Income tax plus employee contributions less cash benefits, 2014""

""Figure 3.3. Income tax plus employee contributions less cash benefits, 2014""""Table 3.4. Income tax, by family-type and wage level, 2014""; ""Figure 3.4. Income tax, by family-type, 2014""; ""Table 3.5. Employee contributions, 2014""; ""Figure 3.5. Employee contributions, 2014""; ""Table 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2014""; ""Figure 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2014""

""Table 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2014""

Notes:

Description based upon print version of record.

Includes bibliographical references.

Description based on online resource; title from PDF title page (ebrary, viewed July 18, 2015).

ISBN:

92-64-23052-1