|
|
 |
 |
 |
You are in >
OECD Bookshop >
Publication Page
|
Special Feature: Tax reforms and tax burdens
|
|
OECD Publishing
|
|
|
|
Version: Print (Paperback) + Free PDF
|
|
Price:
€120 | $168 | £108 | ¥15600 |
{168}{1}{5L4B9TJW2PBT}{168.00}
|
|
Standard shipping included!
|
|
|
Availability: Available (Print on Demand)
Publication date: 26 Mar 2008
Language: English
Pages: 484
Tables: 290
Charts: 68
ISBN: 9789264042100
OECD Code: 232008041P1
Frequency: Annual
|
|
|
Other Versions & Languages |
Table of contents
|
|
|
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, 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. This year's issue includes a Special feature entitled "Tax reforms and tax burdens 2000-2006".
|
|
|
Other languages:
French (Low stock)
|
Superseded by: Taxing Wages 2009 - (Available)
|
Other Versions:
E-book - PDF Format
|
Further reading:
Revenue Statistics 2008 - Special feature: Taxing Power of Sub-central Governments (Low stock)
|
|
Table of contents:
OVERVIEW
-1. Introduction
-2. Review of Results for 2007
SPECIAL FEATURE: TAX REFORMS AND TAX BURDENS 2000-2006
-1. Introduction
-2. Tax-Burden Trends
-3. Evolution of the Tax Mix
-4. Gainers and Losers in Tax Reform
-5. Conclusions
-Annex A. Key Tax Policy Changes 2000-2006
-Annex B. Changes in the Tax Wedge: Separating the Effects of Fiscal Drag and Legislative Policy
PART I. INTERNATIONAL COMPARISONS
Tax Burdens, 2007 Estimates and 2006 Definitive Results
-1. Income Tax plus Employee and Employer Contributions less Cash Benefits as a % of Labour Costs, 2007
-2. Income Tax plus Employee Contributions as a % of Gross Wage Earnings, 2007
-3. Income Tax plus Employee Contributions less Cash Benefits as a % of Gross Wage Earnings, 2007
-4. Income Tax as a % of Gross Wage Earnings, 2007
-5. Employee Contributions as a % of Gross Wage Earnings, 2007
-6. Marginal Rates of Income Tax plus Employer and Employee Contributions less Cash Benefits as a % of labour costs, 2007
-7.Marginal Rate of Income Tax plus Employee Contributions less Cash Benefits as a % of Gross Wage Earnings, 2007
-8. Increase in Net Income after 1% Increase in Gross Wage, 2007
-9. Increase in Net Income after 1% increase in Labour Costs, 2007
-10. Annual Gross Wage and Net Income in US$ using PPPs, 2007
-11. Annual Labour Costs and Net Income in US$ using PPPs, 2007
PART II. TAX BURDEN TRENDS 2000-2007
-Historical Trends
-Important Trends
-Tax Wedge
-Personal Average Tax Rate
-Net Personal Average Tax Rate
-Progressivity
-Families
-Comparative Tables
PART III. COUNTRY DETAILS
-Australia
-Austria
-Belgium
-Canada
-Czech Republic
-Denmark
-Finland
-France
-Germany
-Greece
-Hungary
-Iceland
-Ireland
-Italy
-Japan
-Korea
-Luxembourg
-Mexico
-Netherlands
-New Zealand
-Norway
-Poland
-Portugal
-Slovak Republic
-Spain
-Sweden
-Switzerland
-Turkey
-United Kingdom
-United States
PART IV. METHODOLOGY AND LIMITATIONS
-Methodology
--1. Introduction
--2. Calculation of Gross Earnings
--3. Estimating Gross Wage Earnings in 2007
--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. Overall Tax Levels and Tax Structures in OECD Countries, 1990-2005
Annex B. Source of Earnings Data
Annex C. Exchange Rates and Purchasing Power Parities of National Currencies, 2007
Annex D. Historical Series under the Old Definition of Average Worker
|
|
|
 |
|
|
