Indicators calculated before 2018 are based on the policy rules and parameters that were in place on the 1st of July of the selected year. Indicators calculated from 2018 onwards are based on the policy rules and parameters that were in place on the 1st of January of the selected year (7th of April for the United Kingdom and 1st of April for New Zeland)

The 1st annual release of the OECD tax-benefit indicators is in February. It includes new indicators for year T-1 for the majority of OECD and EU countries, plus updates for previous years. The 2nd release is in May and includes updates for all available years plus new indicators for year T-1 for the countries that that could not be updated in February.The 3rd and final annual release is in November. It includes updates for all previous years and new indicators for year T-1 for the countries that could not be updated in May.

1. The poverty line is equal to 50% of median equivalized disposable income. Median disposable incomes are calculated for the whole population, before housing costs (or other forms of “committed” expenditure) and are from national surveys in or close to the reference year.
2. Guaranteed Minimum Income (GMI) benefits are available subject to relevant eligibility conditions. Where GMI benefit entitlements change over time, calculations refer to the second month of benefit receipt. Where benefit receipt is subject to activity tests, such as active job-search or being available for work, these requirements are assumed to be met by all household members. No eligibility for unemployment benefits is assumed (e.g. because they have expired).
3. Where benefit rules are not determined on a national level but vary by region or municipality, results refer to a “typical” case (e.g. Michigan in the United States, the capital in some other countries). A full description of the policies included in the calculations for each country is available here.
4. Family benefits are included in the calculations subject to relevant income and eligibility conditions. Calculations for families with children are for families with two children aged 4 and 6. Neither childcare benefits nor childcare costs are considered. Adults are aged 40, are both out of work, and are assumed to have full work capacity.
5 If housing benefits are included in the calculations, these are calculated assuming a household renting in the private market paying rent equal to 20% of the average wage. Rent levels are the same for all family types.
6. For a detailed description of the assumptions underlying the OECD Tax-Benefit model and the related policy indicators, please see the methodology document.
7. For more information, visit the project webpage or contact the OECD tax-benefit team.