Taxing wages 2018.

Format:

Book

Author/Creator:

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

Language:

English

Subjects (All):

Wages--Taxation.

Wages.

Physical Description:

1 online resource (596 pages)

Place of Publication:

Paris : OECD, [2018]

Summary:

This annual flagship publication provides details of 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 received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact 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 average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies. Taxing Wages 2018 includes a special feature entitled: "Differences in the Disposable Incomes of Households with and without Children.".

Contents:

Intro; Foreword; Table of contents; Executive summary; Key findings; The average NPATR in the OECD was 25.5% in 2017 (no change since 2016); The average NPATR for single-earner families with children was 14.0% in 2017; The average tax wedge in the OECD decreased in 2017 relative to 2016; The average tax wedge for families with children in 2017 was 26.1%; Chapter 1. Overview; Introduction; Review of result for 2017; Tax wedge; 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, 2017Personal average tax rates; Table 1.3. Income tax plus employee social security contributions, 2017; Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2017; Single versus one-earner couple taxpayers; Table 1.4. Comparison of total tax wedge for single and one-earner couple taxpayers; Figure 1.3. Income tax plus employee contributions less cash benefits, 2017; Tax on labour income for two-earner couples. Figure 1.4. Income tax plus employee and employer social security contributions less cash benefits, 2017Table 1.5. Comparison of total tax wedge for two-earner couples with children; Table 1.6. Income tax plus employee social security contributions less cash benefits, 2017; Wages; Table 1.7. Comparison of wage levels; Table 1.8. Average Wage Industry Classification; Notes; Chapter 2. Special feature: Differences in the disposable incomes of households with and without children; Introduction; Definitions and methodology; Table 2.1. Household types discussed in the Special feature. Differences in disposable incomes of households with and without children, 2016NPATRs for households with and without children; Figure 2.1. Net average personal tax rates for households with and without children; Disaggregation of differences in NPATRs; Figure 2.2. Decomposition of differences in net personal average tax rates, 2016; Impact on disposable incomes on households; Figure 2.3. Pre and post-tax disposable incomes as % of AW, 2016; Changes in NPATRs of households between 2000 and 2016; Changes in the OECD average NPATRs. Table 2.2. Summary of net personal average tax rates, OECD average, 2000 and 2016Figure 2.4. Trends in OECD average net personal average tax rates over time; Changes in country NPATRs between 2000 and 2016; Figure 2.5. Percentage point change in net personal average tax rates between 2000 and 2016; Figure 2.6. Net personal average tax rates in 2000 and 2016; Conclusions; Notes; Part I. International comparisons; Chapter 3. 2017 Tax burdens; Average tax burdens; Marginal tax burdens; Table 3.1. Income tax plus employee and employer contributions less cash benefits.

Notes:

Description based on print version record.

ISBN:

92-64-29716-2

OCLC:

1041036726