Les Impôts Sur les Salaires 2022.

Format:

Book

Author/Creator:

OECD.

OECD, author, issuing body.

Series:

Les Impôts Sur les Salaires

Language:

French

Subjects (All):

Taxation.

Tax administration and procedure.

Physical Description:

1 online resource (681 pages)

Edition:

1st ed.

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2022.

Summary:

Cette publication phare annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l'OCDE. L'édition 2022 des Impôts sur les salaires inclut une étude spéciale intitulée « L'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE ».

Contents:

Intro

Avant-propos

Résumé

Principaux résultats

En 2021, le coin fiscal moyen pour les travailleurs célibataires a augmenté dans la majorité des pays

En 2021, le coin fiscal moyen pour les ménages avec enfants variait d'un pays à l'autre de l'OCDE

L'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE (Étude spéciale).

Notes

Partie I Comparaisons et évolution de la charge fiscale

1 Synthèse

Introduction

Imposition des salariés célibataires

Coin fiscal

Taux moyen d'imposition des personnes physiques

Comparaison de la situation d'un célibataire et d'un couple disposant d'un seul salaire

Imposition des couples disposant de deux salaires

Salaires

Références

2 Étude spéciale : l'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE

L'impact de la pandémie sur la fiscalité du travail et les salaires

La réponse des pouvoirs publics au COVID-19 en 2020-21

Évolution du salaire moyen pendant la pandémie et depuis 2001

Comparaison des variations du coin fiscal et des salaires moyens

Variations du coin fiscal entre 2019 et 2021

Variations du coin fiscal depuis 2000

Variations du niveau du coin fiscal

Variations de la composition du coin fiscal

Conclusion

References

3 Charges fiscales, 2021

Charges fiscales moyennes

Charges fiscales marginales

4 Illustration graphique de la charge fiscale pour 2021

5 Charges fiscales 2020 (et variations entre 2020 et 2021)

6 Évolution de la charge fiscale (2000-21)

Évolution chronologique

Faits marquants

Taux moyen de l'impôt sur le revenu des personnes physiques.

Taux moyen net d'imposition des personnes physiques

Progressivité

Familles

Tableaux indiquant les impôts sur le revenu, les cotisations de sécurité sociale et les prestations en espèces

Partie II Informations détaillées par pays, pour 2021

Australia (2020-2021 Income tax year)

1. Personal income tax system

1.1. Federal income tax

1.1.1. Tax unit

1.1.2. Tax allowances and credits

1.1.2.1. Standard tax reliefs

1.1.2.2. Main non-standard tax reliefs applicable to an average worker include:

1.1.3. Tax schedule

1.2. State and local income taxes

2. Social security contributions

2.1. Employees' contributions

2.2. Employers' contributions

3. Other taxes

3.1. Pay-roll tax

4. Universal cash transfers

4.1. Transfers related to marital status

4.2. Transfers related to dependent children

4.3. Other transfers

5. Recent changes in the tax/benefit system

5.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021

6. Memorandum items

6.1. Identification of an average worker

6.2. Employers' contribution to private health and pension scheme

Austria

1. Personal Income Tax

1.1. Central government income tax

1.1.2. Tax allowances

1.1.2.2. Non-standard tax reliefs

1.1.3. Rate Schedule

1.1.4. Tax credits

1.1.4.1. Standard tax credits:

1.1.4.2 Non-standard tax credit

2. Compulsory Social Security Contributions to Schemes Operated within the Government Sector

2.1. Employee and Employer Social Security Contributions

2.2. Payroll taxes

3. Universal Cash Transfers

3.1. Transfers related to marital status

3.2. Transfers for dependent children.

4. Main Changes in Tax/Benefit Systems Since 2004

4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021

5. Memorandum Items

5.1. Calculation of Earnings Data

Belgium

1.1. Federal government income tax

1.1.1.1. Schedule

1.1.2.1. Deduction of social security contributions

1.1.2.2. Work-related expenses

1.1.2.3. Non-earning spouse allowance (quotient conjugal)

1.1.2.4. Exempt income

1.1.2.5. Schedule

1.2. Regional and local government taxes

1.3. Tax credits

2. Compulsory social security contributions to schemes operated within the government sector

2.1. Rates and ceiling

2.2. Deductions according to family status or gender

3. Universal cash transfers

3.1. New regional system - Brussels-Capital region

3.2. Old system

4. Main changes in the tax/benefit system since 2016

5.1. Identification of AW and valuation of earnings

Canada

1. Personal Income Tax Systems

1.1. Central/federal government income taxes

1.1.2.1. Standard reliefs

1.1.2.2. Main non-standard tax reliefs applicable to an average worker:

1.2.1. General description

1.2.2. Tax regime selected for this study

2. Compulsory Social Security Contributions to Schemes Operated Within the Government Sector

2.1.1. Pensions

2.1.2. Sickness

2.1.3. Unemployment

2.1.4. Work injury

2.2.1. Pensions

2.2.2. Sickness

2.2.3. Unemployment

2.2.4. Work injury.

3. Universal Cash Transfers

3.2. Transfers for dependent children

3.2.1. Federal

3.2.2. Provincial

4. Main changes in the Tax/Benefit system since 2009

4.1.1. CCB: extra payments

4.1.2. GST credit: one-time supplementary payment and extending benefit payments

4.2. Identification of an Average Worker

4.3. Employer contributions to private health and pension schemes

Chile

1.1.2.2. Main non-standard tax reliefs

3.1. Marital status-related transfers

3.2. Transfers related to dependent children

3.3. Income Tested Transfers

3.4. Universal Transfers

4. Recent changes in the tax/benefit system

5. Memorandum items

5.1. Identification of an average worker

5.2. Employers' contribution to private health and pension schemes

Colombia

1.1.2.2 Main non-standard tax reliefs

2.1. Employees' contributions.

2.2. Employers' contributions

4. Main Changes in Tax/Benefit Systems Since 2019

5.1. Identification of an average worker and calculation of earnings

Costa Rica

1.1.2. Tax allowances and tax credits

1.1.2.1. Standard tax allowances and tax credits

1.1.2.2. Main non-standard tax allowances and tax credits

1.2. State and local taxes

2.1. Employee contributions

2.2. Employer contributions

Czech Republic

1. Personal Income Tax System

1.1. Central government income taxes

1.1.2.2. Main non-standard tax reliefs applicable to an AW

1.1.2.3. Tax schedule

1.1.2.4. Tax credits

1.2. State and local income tax

3.3. Additional transfers.

4. Main Changes in Tax/Benefit Systems since 2021.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

92-64-66013-5

92-64-92065-X