This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies. Taxing Wages 2018 includes a special feature entitled: "Differences in the Disposable Incomes of Households with and without Children."

nexusstc/Taxing Wages 2018/f252ecc87f4bfd0d850ff602e6b1b922.pdf

lgli/tax_wages-2018-en.pdf

lgrsnf/tax_wages-2018-en.pdf

zlib/no-category/coll./Taxing Wages 2018_3619946.pdf

Special feature: differences in the disposable incomes of households with and without children, 2016-2017

OECD Publishing

Organisation for Economic Co-operation and Development, OECD

OECD Publishing; Éditions OCDE

International NGO Publishers, France

Paris, 2018

2018-04-26

0

lg2282289

{"isbns":["9264297162","9789264297166"],"last_page":596,"publisher":"Organization for Economic Cooperation and Development"}

РГБ

Russian State Library [rgb] MARC:
=001 009652114
=005 20180626123702.0
=008 180605s2018\\\\fr\||||\\\\\\\0||\|\eng|d
=017 \\ $a И7856-18 $b RuMoRGB
=020 \\ $a 978-92-64-29715-9
=020 \\ $a 978-92-64-29716-6 (PDF)
=040 \\ $a RuMoRGB $b rus $e rcr
=041 0\ $a eng
=044 \\ $a fr
=084 \\ $a У526.143.392подоходный налог $2 rubbk
=245 00 $a Special feature: differences in the disposable incomes of households with and without children, 2016-2017 $h [Текст]
=260 \\ $c 2018
=300 \\ $a 592 с. $b ил., цв. ил., табл.
=336 \\ $a текст (text) $b txt $2 rdacontent
=337 \\ $a неопосредованный (unmediated) $b n $2 rdamedia
=338 \\ $a том (volume) $b nc $2 rdacarrier
=773 18 $7 nnas $g 2018 $t Taxing wages $d Paris : OECD, cop. 2009- $h 27 см $x 1995-3844 $w 004376950
=852 \\ $a РГБ $b FB $j 15 09-4/47 $x 90

Intro
Foreword
Table of contents
Executive summary
Key findings
The average NPATR in the OECD was 25.5% in 2017 (no change since 2016)
The average NPATR for single-earner families with children was 14.0% in 2017
The average tax wedge in the OECD decreased in 2017 relative to 2016
The average tax wedge for families with children in 2017 was 26.1%
Chapter 1. Overview
Introduction
Review of result for 2017
Tax wedge
Table 1.1. Comparison of total tax wedge
Table 1.2. Income tax plus employee and employer social security contributions Figure 1.1. Income tax plus employee and employer social security contributions, 2017Personal average tax rates
Table 1.3. Income tax plus employee social security contributions, 2017
Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2017
Single versus one-earner couple taxpayers
Table 1.4. Comparison of total tax wedge for single and one-earner couple taxpayers
Figure 1.3. Income tax plus employee contributions less cash benefits, 2017
Tax on labour income for two-earner couples Figure 1.4. Income tax plus employee and employer social security contributions less cash benefits, 2017Table 1.5. Comparison of total tax wedge for two-earner couples with children
Table 1.6. Income tax plus employee social security contributions less cash benefits, 2017
Wages
Table 1.7. Comparison of wage levels
Table 1.8. Average Wage Industry Classification
Notes
Chapter 2. Special feature: Differences in the disposable incomes of households with and without children
Introduction
Definitions and methodology
Table 2.1. Household types discussed in the Special feature Differences in disposable incomes of households with and without children, 2016NPATRs for households with and without children
Figure 2.1. Net average personal tax rates for households with and without children
Disaggregation of differences in NPATRs
Figure 2.2. Decomposition of differences in net personal average tax rates, 2016
Impact on disposable incomes on households
Figure 2.3. Pre and post-tax disposable incomes as % of AW, 2016
Changes in NPATRs of households between 2000 and 2016
Changes in the OECD average NPATRs Table 2.2. Summary of net personal average tax rates, OECD average, 2000 and 2016Figure 2.4. Trends in OECD average net personal average tax rates over time
Changes in country NPATRs between 2000 and 2016
Figure 2.5. Percentage point change in net personal average tax rates between 2000 and 2016
Figure 2.6. Net personal average tax rates in 2000 and 2016
Conclusions
Notes
Part I. International comparisons
Chapter 3. 2017 Tax burdens
Average tax burdens
Marginal tax burdens
Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2017

2018-11-07