Taxing Wages 2018
by OECD (Author)

About the Author
The OECD is an international organization that consists of 30 Member countries from the developed world that accept the principles of representative democracy and free market economy. It originated in 1948 as the Organization for European Economic Cooperation (OEEC) to help administer the Marshall Plan for the reconstruction of Europe after World War II. Later its membership was extended to non-European states, and in 1961 it was reformed into the OECD. The organization provides a forum where governments can compare policy experiences, seek answers to common problems, identify good practice and co-ordinate domestic and international policies. With active relationships with some 70 other countries and economies, NGOs and civil society, the organization has a global reach. Renowned for its publications and statistics, its work covers economic and social issues from macroeconomics, to trade, education, environment, development and science and innovation.

About this book
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”.

Table of contents
Executive summary
Chapter 1. Overview
    Introduction
    Review of result for 2017
    Notes
Chapter 2. Special feature: Differences in the disposable incomes of households with and without children
    Introduction
    Definitions and methodology
    Differences in disposable incomes of households with and without children, 2016
    Changes in NPATRs of households between 2000 and 2016
    Conclusions
    Notes
Part I International comparisons
Chapter 3. 2017 Tax burdens
    Average tax burdens
    Marginal tax burdens
    Notes
Chapter 4. Graphical exposition of the 2017 tax burden
Chapter 5. 2016 Tax burdens (and changes to 2017)
Part II Tax burden trends 2000-17
Chapter 6. Evolution of the tax burden (2000-17)
    Historical trends
    Important trends
    Tax wedge
    Average income tax rate
    Net personal average tax rate
    ProgressivityFamiliesTables showing the income taxes, social security contributions and cash benefits
Part III Country details, 2017
    Australia (2016-17 Income tax year)
    Austria
    Belgium
    Canada
    Chile
    Czech Republic
    Denmark
    Estonia
    Finland
    France
    Germany
    Greece
    Hungary
    Iceland
    Ireland
    Israel
    Italy
    Japan
    Korea
    Latvia
    Luxembourg
    Mexico
    Netherlands
    New Zealand (2017-18 income tax year)
    Norway
    Poland
    Portugal
    Slovak Republic
    Slovenia
    Spain
    Sweden
    Switzerland
    Turkey
    United Kingdom (2017-18 Income tax year)
    United States
Annex. Methodology and limitations

Length: 596 pages
Publisher: OECD Publishing (May 14, 2018)
Language: English
ISBN-10: 9264297154
ISBN-13: 978-9264297159