Australia | Total tax wedge |  | 39.2 | 40.7 | 44.9 | 42.1 |
Employer SSC |  | 5.3 | 5.3 | 5.3 | 5.3 |
All-in |  | 36.0 | 37.5 | 42.0 | 39.0 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 36.0 | 37.5 | 42.0 | 39.0 |
Central government |  | 36.0 | 37.5 | 42.0 | 39.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Austria | Total tax wedge |  | 55.7 | 59.5 | 59.5 | 45.7 |
Employer SSC |  | 28.1 | 28.1 | 28.1 | 6.9 |
All-in |  | 43.3 | 48.2 | 48.2 | 42.0 |
Employee SSC |  | 18.0 | 18.0 | 18.0 | 0.0 |
Combined central and sub-central government |  | 25.3 | 30.2 | 30.2 | 42.0 |
Central government |  | 25.3 | 30.2 | 30.2 | 42.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Belgium | Total tax wedge |  | 68.5 | 65.1 | 68.7 | 67.8 |
Employer SSC |  | 41.1 | 27.1 | 27.1 | 27.1 |
All-in |  | 55.6 | 55.6 | 60.2 | 59.0 |
Employee SSC |  | 14.2 | 14.2 | 14.2 | 13.1 |
Combined central and sub-central government |  | 41.4 | 41.4 | 46.0 | 46.0 |
Central government |  | 29.4 | 29.4 | 32.6 | 32.6 |
Sub-central government |  | 12.0 | 12.0 | 13.4 | 13.4 |
Canada | Total tax wedge |  | 41.6 | 31.9 | 44.5 | 44.5 |
Employer SSC |  | 11.0 | 3.4 | 2.0 | 2.0 |
All-in |  | 35.2 | 29.7 | 43.4 | 43.4 |
Employee SSC |  | 7.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 28.2 | 29.7 | 43.4 | 43.4 |
Central government |  | 19.4 | 20.5 | 26.0 | 26.0 |
Sub-central government |  | 8.8 | 9.2 | 17.4 | 17.4 |
Chile | Total tax wedge |  | 100.0 | 100.0 | 100.0 | 100.0 |
Employer SSC |  | 868 300.0 | 868 300.0 | 868 300.0 | 868 300.0 |
All-in |  | 7.0 | 7.0 | 10.2 | 10.2 |
Employee SSC |  | 7.0 | 7.0 | 7.0 | 7.0 |
Combined central and sub-central government |  | 0.0 | 0.0 | 3.2 | 3.2 |
Central government |  | 0.0 | 0.0 | 3.2 | 3.2 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Colombia | Total tax wedge |  | 0.0 | 0.0 | 0.0 | 0.0 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 0.0 | 0.0 | 0.0 | 0.0 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Costa Rica | Total tax wedge |  | 29.2 | 29.2 | 36.5 | 36.5 |
Employer SSC |  | 26.5 | 26.5 | 26.5 | 26.5 |
All-in |  | 10.5 | 10.5 | 19.7 | 19.7 |
Employee SSC |  | 10.5 | 10.5 | 10.5 | 10.5 |
Combined central and sub-central government |  | 0.0 | 0.0 | 9.2 | 9.2 |
Central government |  | 0.0 | 0.0 | 9.2 | 9.2 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Czech Republic | Total tax wedge |  | 44.7 | 44.7 | 44.7 | 44.7 |
Employer SSC |  | 33.8 | 33.8 | 33.8 | 33.8 |
All-in |  | 26.0 | 26.0 | 26.0 | 26.0 |
Employee SSC |  | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government |  | 15.0 | 15.0 | 15.0 | 15.0 |
Central government |  | 15.0 | 15.0 | 15.0 | 15.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Denmark | Total tax wedge |  | 38.7 | 41.7 | 55.5 | 55.5 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 38.7 | 41.7 | 55.5 | 55.5 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 38.7 | 41.7 | 55.5 | 55.5 |
Central government |  | 18.7 | 18.7 | 32.5 | 32.5 |
Sub-central government |  | 20.0 | 23.0 | 23.0 | 23.0 |
Estonia | Total tax wedge |  | 41.2 | 49.5 | 49.5 | 41.2 |
Employer SSC |  | 33.8 | 33.8 | 33.8 | 33.8 |
All-in |  | 21.3 | 32.4 | 32.4 | 21.3 |
Employee SSC |  | 1.6 | 1.6 | 1.6 | 1.6 |
Combined central and sub-central government |  | 19.7 | 30.8 | 30.8 | 19.7 |
Central government |  | 19.7 | 30.8 | 30.8 | 19.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Finland | Total tax wedge |  | 54.5 | 56.1 | 59.0 | 59.0 |
Employer SSC |  | 20.8 | 20.8 | 20.8 | 20.8 |
All-in |  | 45.0 | 46.9 | 50.5 | 50.5 |
Employee SSC |  | 11.1 | 10.6 | 10.6 | 10.6 |
Combined central and sub-central government |  | 34.0 | 36.4 | 40.0 | 40.0 |
Central government |  | 0.0 | 17.4 | 21.0 | 21.0 |
Sub-central government |  | 34.0 | 18.9 | 18.9 | 18.9 |
France | Total tax wedge |  | 64.6 | 58.2 | 59.5 | 60.0 |
Employer SSC |  | 90.4 | 36.3 | 42.5 | 44.3 |
All-in |  | 32.6 | 43.0 | 42.2 | 42.2 |
Employee SSC |  | 11.3 | 11.3 | 10.3 | 10.3 |
Combined central and sub-central government |  | 21.3 | 31.7 | 32.0 | 32.0 |
Central government |  | 21.3 | 31.7 | 32.0 | 32.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Germany | Total tax wedge |  | 53.9 | 58.0 | 54.0 | 47.0 |
Employer SSC |  | 20.0 | 20.0 | 10.5 | 0.0 |
All-in |  | 44.7 | 49.7 | 49.2 | 47.0 |
Employee SSC |  | 20.2 | 20.2 | 10.5 | 0.0 |
Combined central and sub-central government |  | 24.5 | 29.4 | 38.7 | 47.0 |
Central government |  | 24.5 | 29.4 | 38.7 | 47.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Greece | Total tax wedge |  | 45.3 | 46.7 | 50.9 | 50.9 |
Employer SSC |  | 22.5 | 22.5 | 22.5 | 22.5 |
All-in |  | 33.0 | 34.7 | 39.9 | 39.9 |
Employee SSC |  | 14.1 | 14.1 | 14.1 | 14.1 |
Combined central and sub-central government |  | 18.9 | 20.6 | 25.8 | 25.8 |
Central government |  | 18.9 | 20.6 | 25.8 | 25.8 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Hungary | Total tax wedge |  | 43.2 | 43.2 | 43.2 | 43.2 |
Employer SSC |  | 17.0 | 17.0 | 17.0 | 17.0 |
All-in |  | 33.5 | 33.5 | 33.5 | 33.5 |
Employee SSC |  | 18.5 | 18.5 | 18.5 | 18.5 |
Combined central and sub-central government |  | 15.0 | 15.0 | 15.0 | 15.0 |
Central government |  | 15.0 | 15.0 | 15.0 | 15.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Iceland | Total tax wedge |  | 40.1 | 40.1 | 47.6 | 47.6 |
Employer SSC |  | 6.1 | 6.1 | 6.1 | 6.1 |
All-in |  | 36.4 | 36.4 | 44.4 | 44.4 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 36.4 | 36.4 | 44.4 | 44.4 |
Central government |  | 22.6 | 22.6 | 30.5 | 30.5 |
Sub-central government |  | 13.9 | 13.9 | 13.9 | 13.9 |
Ireland | Total tax wedge |  | 35.6 | 53.6 | 53.6 | 56.8 |
Employer SSC |  | 11.1 | 11.1 | 11.1 | 11.1 |
All-in |  | 28.5 | 48.5 | 48.5 | 52.0 |
Employee SSC |  | 4.0 | 4.0 | 4.0 | 4.0 |
Combined central and sub-central government |  | 24.5 | 44.5 | 44.5 | 48.0 |
Central government |  | 24.5 | 44.5 | 44.5 | 48.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Israel | Total tax wedge |  | 36.8 | 47.0 | 47.0 | 50.7 |
Employer SSC |  | 7.6 | 7.6 | 7.6 | 7.6 |
All-in |  | 32.0 | 43.0 | 43.0 | 47.0 |
Employee SSC |  | 12.0 | 12.0 | 12.0 | 12.0 |
Combined central and sub-central government |  | 20.0 | 31.0 | 31.0 | 35.0 |
Central government |  | 20.0 | 31.0 | 31.0 | 35.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Italy | Total tax wedge |  | 54.7 | 64.0 | 62.5 | 62.9 |
Employer SSC |  | 31.6 | 31.6 | 31.6 | 31.6 |
All-in |  | 40.4 | 52.6 | 50.6 | 51.2 |
Employee SSC |  | 9.5 | 9.5 | 9.5 | 10.5 |
Combined central and sub-central government |  | 30.9 | 43.2 | 41.1 | 40.7 |
Central government |  | 28.5 | 40.8 | 37.7 | 37.3 |
Sub-central government |  | 2.4 | 2.4 | 3.5 | 3.4 |
Japan | Total tax wedge |  | 33.1 | 37.3 | 45.8 | 38.0 |
Employer SSC |  | 15.4 | 15.4 | 15.4 | 6.2 |
All-in |  | 22.8 | 27.7 | 37.4 | 34.1 |
Employee SSC |  | 14.5 | 14.5 | 14.5 | 5.3 |
Combined central and sub-central government |  | 8.4 | 13.2 | 23.0 | 28.8 |
Central government |  | 2.8 | 6.7 | 15.4 | 19.3 |
Sub-central government |  | 5.6 | 6.6 | 7.6 | 9.5 |
Korea | Total tax wedge |  | 29.3 | 30.8 | 24.4 | 32.8 |
Employer SSC |  | 10.9 | 10.9 | 6.4 | 6.4 |
All-in |  | 21.6 | 23.3 | 19.5 | 28.5 |
Employee SSC |  | 9.1 | 9.1 | 4.6 | 4.6 |
Combined central and sub-central government |  | 12.5 | 14.2 | 14.9 | 23.9 |
Central government |  | 11.4 | 12.9 | 13.6 | 21.7 |
Sub-central government |  | 1.1 | 1.3 | 1.4 | 2.2 |
Latvia | Total tax wedge |  | 45.8 | 45.8 | 48.2 | 44.5 |
Employer SSC |  | 23.6 | 23.6 | 23.6 | 23.6 |
All-in |  | 33.0 | 33.0 | 36.0 | 31.4 |
Employee SSC |  | 10.5 | 10.5 | 10.5 | 10.5 |
Combined central and sub-central government |  | 22.5 | 22.5 | 25.5 | 20.9 |
Central government |  | 22.5 | 22.5 | 25.5 | 20.9 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Lithuania | Total tax wedge |  | 44.1 | 44.1 | 44.1 | 44.1 |
Employer SSC |  | 1.8 | 1.8 | 1.8 | 1.8 |
All-in |  | 43.1 | 43.1 | 43.1 | 43.1 |
Employee SSC |  | 19.5 | 19.5 | 19.5 | 19.5 |
Combined central and sub-central government |  | 23.6 | 23.6 | 23.6 | 23.6 |
Central government |  | 23.6 | 23.6 | 23.6 | 23.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Luxembourg | Total tax wedge |  | 51.4 | 57.2 | 55.7 | 55.7 |
Employer SSC |  | 13.8 | 13.8 | 13.8 | 13.8 |
All-in |  | 44.6 | 51.3 | 49.6 | 49.6 |
Employee SSC |  | 12.5 | 12.5 | 12.5 | 12.5 |
Combined central and sub-central government |  | 32.2 | 38.9 | 37.1 | 37.1 |
Central government |  | 32.2 | 38.9 | 37.1 | 37.1 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Mexico | Total tax wedge |  | 17.4 | 23.4 | 28.4 | 28.4 |
Employer SSC |  | 6.5 | 7.6 | 7.6 | 7.6 |
All-in |  | 12.1 | 17.6 | 22.9 | 22.9 |
Employee SSC |  | 1.3 | 1.7 | 1.7 | 1.7 |
Combined central and sub-central government |  | 10.8 | 15.9 | 21.3 | 21.3 |
Central government |  | 10.8 | 15.9 | 21.3 | 21.3 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Netherlands | Total tax wedge |  | 44.1 | 51.2 | 51.4 | 51.4 |
Employer SSC |  | 11.9 | 11.9 | 0.0 | 0.0 |
All-in |  | 37.4 | 45.4 | 51.4 | 51.4 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 37.4 | 45.4 | 51.4 | 51.4 |
Central government |  | 37.4 | 45.4 | 51.4 | 51.4 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
New Zealand | Total tax wedge |  | 30.5 | 30.0 | 33.0 | 33.0 |
Employer SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
All-in |  | 30.5 | 30.0 | 33.0 | 33.0 |
Employee SSC |  | 0.0 | 0.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 30.5 | 30.0 | 33.0 | 33.0 |
Central government |  | 30.5 | 30.0 | 33.0 | 33.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Norway | Total tax wedge |  | 41.8 | 49.9 | 49.9 | 52.6 |
Employer SSC |  | 13.0 | 13.0 | 13.0 | 13.0 |
All-in |  | 34.2 | 43.4 | 43.4 | 46.4 |
Employee SSC |  | 8.2 | 8.2 | 8.2 | 8.2 |
Combined central and sub-central government |  | 26.0 | 35.2 | 35.2 | 38.2 |
Central government |  | 11.2 | 20.4 | 20.4 | 23.4 |
Sub-central government |  | 14.9 | 14.9 | 14.9 | 14.9 |
Poland | Total tax wedge |  | 36.2 | 36.2 | 36.2 | 48.3 |
Employer SSC |  | 16.4 | 16.4 | 16.4 | 16.4 |
All-in |  | 25.8 | 25.8 | 25.8 | 39.8 |
Employee SSC |  | 17.8 | 17.8 | 17.8 | 17.8 |
Combined central and sub-central government |  | 8.0 | 8.0 | 8.0 | 22.0 |
Central government |  | 8.0 | 8.0 | 8.0 | 22.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Portugal | Total tax wedge |  | 46.7 | 51.1 | 56.4 | 58.0 |
Employer SSC |  | 23.8 | 23.8 | 23.8 | 23.8 |
All-in |  | 34.0 | 39.5 | 46.0 | 48.0 |
Employee SSC |  | 11.0 | 11.0 | 11.0 | 11.0 |
Combined central and sub-central government |  | 23.0 | 28.5 | 35.0 | 37.0 |
Central government |  | 23.0 | 28.5 | 35.0 | 37.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Slovak Republic | Total tax wedge |  | 46.0 | 46.0 | 46.0 | 49.2 |
Employer SSC |  | 30.0 | 30.0 | 30.0 | 30.0 |
All-in |  | 29.9 | 29.9 | 29.9 | 34.0 |
Employee SSC |  | 13.4 | 13.4 | 13.4 | 13.4 |
Combined central and sub-central government |  | 16.5 | 16.5 | 16.5 | 20.6 |
Central government |  | 16.5 | 16.5 | 16.5 | 20.6 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Slovenia | Total tax wedge |  | 43.6 | 50.3 | 50.3 | 55.0 |
Employer SSC |  | 16.1 | 16.1 | 16.1 | 16.1 |
All-in |  | 34.6 | 42.4 | 42.4 | 47.8 |
Employee SSC |  | 22.1 | 22.1 | 22.1 | 22.1 |
Combined central and sub-central government |  | 12.5 | 20.3 | 20.3 | 25.7 |
Central government |  | 12.5 | 20.3 | 20.3 | 25.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
Spain | Total tax wedge |  | 44.6 | 48.3 | 48.3 | 54.1 |
Employer SSC |  | 29.9 | 29.9 | 29.9 | 29.9 |
All-in |  | 28.1 | 32.9 | 32.9 | 40.4 |
Employee SSC |  | 6.4 | 6.4 | 6.4 | 6.4 |
Combined central and sub-central government |  | 21.7 | 26.5 | 26.5 | 34.1 |
Central government |  | 11.2 | 14.0 | 14.0 | 17.3 |
Sub-central government |  | 10.5 | 12.5 | 12.5 | 16.8 |
Sweden | Total tax wedge |  | 46.2 | 49.3 | 63.7 | 66.0 |
Employer SSC |  | 31.4 | 31.4 | 31.4 | 31.4 |
All-in |  | 29.3 | 33.4 | 52.3 | 55.3 |
Employee SSC |  | 7.0 | 7.0 | 0.0 | 0.0 |
Combined central and sub-central government |  | 22.3 | 26.4 | 52.3 | 55.3 |
Central government |  | -13.2 | -5.9 | 20.0 | 23.0 |
Sub-central government |  | 35.5 | 32.3 | 32.3 | 32.3 |
Switzerland | Total tax wedge |  | 26.5 | 32.5 | 34.2 | 36.0 |
Employer SSC |  | 6.4 | 6.4 | 6.4 | 5.8 |
All-in |  | 21.8 | 28.2 | 30.0 | 32.2 |
Employee SSC |  | 6.4 | 6.4 | 6.4 | 5.8 |
Combined central and sub-central government |  | 15.4 | 21.8 | 23.6 | 26.4 |
Central government |  | 2.3 | 5.5 | 7.3 | 7.6 |
Sub-central government |  | 13.1 | 16.3 | 16.3 | 18.9 |
Türkiye | Total tax wedge |  | 42.8 | 47.8 | 47.8 | 47.8 |
Employer SSC |  | 17.5 | 17.5 | 17.5 | 17.5 |
All-in |  | 32.8 | 38.7 | 38.7 | 38.7 |
Employee SSC |  | 15.0 | 15.0 | 15.0 | 15.0 |
Combined central and sub-central government |  | 17.8 | 23.7 | 23.7 | 23.7 |
Central government |  | 17.8 | 23.7 | 23.7 | 23.7 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
United Kingdom | Total tax wedge |  | 40.2 | 40.2 | 49.0 | 49.0 |
Employer SSC |  | 13.8 | 13.8 | 13.8 | 13.8 |
All-in |  | 32.0 | 32.0 | 42.0 | 42.0 |
Employee SSC |  | 12.0 | 12.0 | 2.0 | 2.0 |
Combined central and sub-central government |  | 20.0 | 20.0 | 40.0 | 40.0 |
Central government |  | 20.0 | 20.0 | 40.0 | 40.0 |
Sub-central government |  | 0.0 | 0.0 | 0.0 | 0.0 |
United States | Total tax wedge |  | 31.5 | 40.8 | 40.8 | 42.7 |
Employer SSC |  | 7.7 | 7.7 | 7.7 | 7.7 |
All-in |  | 26.3 | 36.3 | 36.3 | 38.3 |
Employee SSC |  | 7.7 | 7.7 | 7.7 | 7.7 |
Combined central and sub-central government |  | 18.7 | 28.7 | 28.7 | 30.7 |
Central government |  | 12.0 | 22.0 | 22.0 | 24.0 |
Sub-central government |  | 6.7 | 6.7 | 6.7 | 6.7 |