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 Unit of measure used Unit of measure used Power code Power code Date last updated Date last updated Link to Release calendar Link to Release calendar Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptThe average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child.
The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages).
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.
The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child.
The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages).
Please also refer to the Explanatory Notes on 'personal income tax rates' for more details