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Taxing Wages 2002
OECD. Published by : OECD Publishing
Version: Print (Paperback) + Free PDF
Price:   €102 | $132 | £64 | ¥12400 | 
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Availability: Out of print  Publication date:  27 May 2003  Language: English / French  Pages: 420  Tables: 188  Charts: 20  ISBN: 9789264099975  OECD Code: 232003023P1  Frequency: Annual 
 

Other Versions & Languages | Table of contents

Taxing Wages provides unique information on income tax and social security contributions levied from 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 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 the preparation and evaluation of social and economic policies. This year's issue includes a Special feature on "Taxing families".


Superseded by: Taxing Wages 2003 - (Low stock)

Other Versions:  E-book - PDF Format CD-ROM - Windows / Network (>1 user)


Table of contents:

Part I. Basic Methodology and main Results
-A. Basic Methodology
-B. Results for 2002
-C. Results for 2001
-D. Tax Burden Trends 1979-2002
-E. Tax Wedges 1996-2002
Special Feature: Taxign Families
-1. Introduction
-2. Tax and Benefit Provisions
-3. The Impact on Effective Tax Rates
-4. Conclusions
Part II. Comparative Tables and Charts
-A. Tax Burdens 2002 Tables
-B. Tax Burdens 2001 Tables
-C. Tax Burdens 2002 Charts
-Part III. Methodology and Limitations
-Methodology
-Limitations
-A Note on the Tax Equations
Part IV. Country Tables
Part V. Description of Tax/Benefit Systems, 2002

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