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 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).
The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).
The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data.
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 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).
The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).
The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data.
Please also refer to the Explanatory Notes on 'personal income tax rates' for more details