Source
Source Contact person/organisation Contact person/organisation Name of collection/source Name of collection/source Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Amounts of taxes and benefits are detailed program by program, 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.
Direct source Direct source Data Characteristics Data Characteristics Date last updated Date last updated Link to Release calendar Link to Release calendar Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical concept- Applies to the wage income of a single person no dependants.
- Can be based on a representative city or an average of sub-central rates
- Minimum and maximum sub-central rates across states and municipalities.
- Amounts of tax allowances are expressed in national currencies.
- Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.
Please also refer to the Explanatory Notes on 'personal income tax rates' for more details
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Amounts of taxes and benefits are detailed program by program, 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.
- Applies to the wage income of a single person no dependants.
- Can be based on a representative city or an average of sub-central rates
- Minimum and maximum sub-central rates across states and municipalities.
- Amounts of tax allowances are expressed in national currencies.
- Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.
Please also refer to the Explanatory Notes on 'personal income tax rates' for more details