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Taxing Wages 2011
OECD Publishing , Date de parution:  18 juil 2012
Pages: 579 , Langue: Anglais
Version: Livre électronique (Format PDF)
ISBN: 9789264173286 , Code OCDE: 232012161E1
Prix:   €105 | $147 | £94 | ¥13600 | MXN1890
Disponibilité: Disponible
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Autres langues:  Français (Disponible)
Remplacé par: Taxing Wages 2014 - (Disponible)
Autres versions:  Livre - Broché

Titres connexes

Détails
Périodicité: Annuel  

Description

Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specificies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed programme by programme, 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.

These data on tax burdens and cash benefits are widely used in academic research and in the preparation and evaluation of social and economic policy making.

Taxing Wages 2011 includes a special feature entitled "Trends in personal income tax and social security contribution schedules".


Tables des matières:

Overview
-1. Introduction
-2. Review of results for 2011
Special Feature: Trends in personal income tax and employee social security contribution schedules
-1. Introduction
-2. Description of personal income tax schedules
-3. Income thresholds associated with the top and bottom statutory tax rates
-4. Statutory personal income tax schedules in relation to marginal and average tax rates
-5. Employee social security contribution schedules
-6. Conclusions
-Annex. Statutory, marginal and average personal income tax rate schedules
PART I. INTERNATIONAL COMPARISONS
Tax burdens, 2011 estimates
.
-I.1. Income tax plus employee and employer contributions less cash benefits, 2011
--Table. As % of labour costs, by family-type and wage level
--Figure. Income tax plus employee and employer contributions less cash benefits, 2011
-I.2. Income tax plus employee contributions, 2011
--Table. As % of gross wage earnings, by family-type and wage level
--Figure. Income tax plus employee contributions, 2011
-I.3. Income tax plus employee contributions less cash benefits, 2011
--Table. As % of gross wage earnings, by family-type and wage level
--Figure. Income tax plus employee contributions less cash benefits, 2011
-I.4. Income tax, by family-type and wage level, 2011
--Table. As % of gross wage earnings
--Figure. Income tax, by family-type, 2011
-I.5. Employee contributions, 2011
--Table. As % of gross wage earnings, by family-type and wage level
--Figure. Employee contributions, 2011
-I.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2011
--Table. As % of labour costs, by family-type and wage level
--Figure. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2011
-I.7. Marginal rate of income tax plus employee contributions less cash benefits, 2011
--Table. As % of gross wage earnings, by family-type and wage level
--Figure. Marginal rate of income tax plus employee contributions less cash benefits, 2011
-I.8. Increase in net income after an increase of 1 currency unit in gross wages, 2011
--Table. By family-type and wage level (%)
-I.9. Increase in net income after an increase of 1 currency unit in gross labour cost, 2011
-Table. By family-type and wage level (%)
-I.10. Annual gross wage and net income, 2011
--Table. In US dollars using PPP, by family-type and wage level
-I.11. Annual labour costs and net income, 2011
--Table. In US dollars using PPP, by family-type and wage level
Graphical exposition of the 2011 estimated tax burden
Tax burdens, 2010 definitive results (and changes to 2011)
-I.12. Income tax plus employee and employer contributions less cash benefits, 2010
-I.13. Income tax plus employee contributions, 2010
-I.14. Income tax plus employee contributions less cash benefits, 2010
-I.15. Income tax, by family-type and wage level, 2010
-I.16. Employee contributions, 2010
-I.17. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2010
-I.18. Marginal rate of income tax plus employee contributions less cash benefits, 2010
-I.19. Increase in net income after an increase of 1 currency unit in gross wages, 2010
-I.20. Increase in net income after an increase of 1 currency unit in gross labour cost, 2010
-I.21. Annual gross wage and net income, 2010
-I.22. Annual labour costs and net income, 2010
PART II. TAX BURDEN TRENDS 2000-11
-1. Historical trends
-2. Important trends
-3. Tax wedge
-4. Average income tax rate
-5. Net personal average tax rate
-6. Progressivity
-7. Families
-II.1a. Income tax plus employee and employer contributions less cash benefits, single persons, 67% of average earnings
-II.1b. Income tax, single persons, 67% of average earnings
-II.1c. Income tax plus employee contributions less cash benefits, single persons, 67% of average earnings.
-II.2a. Income tax plus employee and employer contributions less cash benefits, single persons, 100% of average earnings
-II.2b. Income tax, single persons, 100% of average earnings
-II.2c. Income tax plus employee contributions less cash benefits, single persons, 100% of average earnings
-II.3a. Income tax plus employee and employer contributions less cash benefits, single persons, 167% of average earnings
-II.3b. Income tax, single persons at 167% of average earnings
-II.3c. Income tax plus employee contributions less cash benefits, single persons at 167% of average earnings
-II.4a. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average earnings
-II.4b. Income tax, single parent at 67% of average earnings
-II.4c. Income tax plus employee contributions less cash benefits, single parent at 67% of average earnings
-II.5a. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average earnings
-II.5b. Income tax, married couple at 100% of average earnings
-II.5c. Income tax plus employee contributions less cash benefits, married couple at 100% of average earnings
-II.6a. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 33% of average earnings
-II.6b. Income tax, married couple at 100% and 33% of average earnings
-II.6c. Income tax plus employee contributions less cash benefits, married couple at 100% and 33% of average earnings
-II.7a. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average earnings
-II.7b. Income tax, married couple at 100% and 67% of average earnings
-II.7c. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average earnings
-II.8a. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 33% of average earnings
-II.8b. Income tax, married couple at 100% and 33% of average earnings
-II.8c. Income tax plus employee contributions less cash benefits, married couple at 100% and 33% of average earnings
-II.9. Annual average gross wage earnings, single individual no children, 2000-11 (US dollars using PPP)
-II.10. Annual average gross wage earnings, single individual no children, 2000-11 (national currency)
PART III. COUNTRY DETAILS, 2011
-
Australia
-Austria
-Belgium
-Canada
-Chile
-Czech Republic
-Denmark
-Estonia
-Finland
-France
-Germany
-Greece
-Hungary
-Iceland
-Ireland
-Israel
-Italy
-Japan
-Korea
-Luxembourg
-Mexico
-Netherlands
-New Zealand
-Norway
-Poland
-Portugal
-Slovak Republic
-Slovenia
-Spain
-Sweden
-Switzerland
-Turkey
-United Kingdom
-United States
PART IV. METHODOLOGY AND LIMITATIONS
Methodology

-1. Introduction
-2. Calculation of gross wage earnings
-3. Estimating gross wage earnings in 2011
-4. Coverage of taxes and benefits
-5. Taxpayer characteristics
-6. Calculation of personal income taxes
-7. State and local income taxes
-8. Social security contributions
-9. Payroll taxes
-10. Church tax
-11. Family cash benefits from general government
-12. Payable tax credits
-13. The calculation of marginal tax rates.
Limitations
-1. General limitations
-2. Some specific limitations on the income tax calculation
-3. Limitations to time-series comparisons
A note on the tax equations
-Annex A. Source of earnings data
-Annex B. Exchange rates and purchasing power parities of national currencies, 2011
-Annex C. Historical series under the old definition of average worker, 1979-2004


 

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