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Taxing Wages 2013
OECD Publishing , Publication date:  31 May 2013
Pages: 578 , Language: English
Version: Print (Paperback) + PDF
ISBN: 9789264193345 , OECD Code: 232013161P1
Price:   €160 | $224 | £144 | ¥20800 | MXN2880 , Standard shipping included!
Availability: Low stock
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Other languages:  French (Low stock)
Superseded by: Taxing Wages 2014 - (Available)
Other Versions:  E-book - PDF Format

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Details
Frequency: Annual   Tables: 134  Charts: 317 

Description

Taxing Wages provides unique information on the 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 paid by in-work families.   The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they impact on 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 this information for eight household types which vary by income level and household composition and the results reported include the marginal and average tax burdens for one and two earner families and the total labour costs of employers.  These data are widely used in academic research and in the preparation and evaluation of social and economic policy making.

Taxing Wages 2013 includes a special feature entitled: ĎAverage personal income tax rate and tax wedge progression in OECD countries.


Table of contents:

Executive summary
Overview

-1. Introduction
-2. Review of results for 2012
Special Feature: Average personal income tax rate and tax wedge progression in OECD countries
-1. Introduction
-2. Different ways to measure tax progressivity
-3. Tax progressivity measures included in the main TaxingWages report
-4. The average PIT rate and average tax wedge progression indicator.
-5. PIT progressivity in 2011
-6. Conclusion
-Bibliography
-Annex S.A. Average tax rate progression in 2011 (country charts)
-Annex S.B. Average tax wedge net of PIT rate progression for households with and without children
PART I. INTERNATIONAL COMPARISONS
Tax burdens, 2012 estimates

PART II. TAX BURDEN TRENDS 2000-12
-1. Historical trends
-2. Important trends
-3. Tax wedge
-4. Average income tax rate
-5. Net personal average tax rate
-6. Progressivity
-7. Families Part III
COUNTRY DETAILS, 2012
-Australia (2011-12 income tax year)
-Austria
-Belgium
-Canada
-Chile
-Czech Republic
-Denmark
-Estonia
-Finland
-France
-Germany
-Greece
-Hungary
-Iceland
-Ireland
-Israel
-Italy
-Japan
-Korea
-Luxembourg
-Mexico
-Netherlands
-New Zealand (2012-13 income tax year)
-Norway
-Poland
-Portugal
-Slovak Republic
-Slovenia
-Spain
-Sweden
-Switzerland
-Turkey
-United Kingdom (2012-13 income tax year)
-United States

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