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Availability: Out of print
Publication date: 11 Apr 2006
Language: English
Pages: 454
Tables: 197
Charts: 9
ISBN: 9789264022027
OECD Code: 232006041P1
Frequency: Annual
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Other Versions & Languages |
Table of contents
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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 "Part-time Work and Taxing Wages".
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Other languages:
French (Low stock)
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Superseded by: Taxing Wages 2008 - (Available)
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Other Versions:
E-book - PDF Format
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Table of contents:
Part I. Methodological Overview
-Basic Methodology and Main Results
--1. Basic Methodology
--2. Review of Results for 2005
--3. Results for 2004
--4. Historical Trends
-Special Feature: Part-Time Work and Taxing Wages
--1. Introduction
--2. Comparison of Earnings Levels - Part-Time vs. Full-Time Employees
--3. Special Tax, Social Security Contributions, or Benefit Provisions for Part-Time Work
--4. The Use of Hours-Related Rules to Encourage Increases in Hours of Work
--5. Summary
Part II. Comparative Tables and Charts
-1. Tax Burdens, 2005 (Tables)
-2. Tax Burdens, 2004 (Tables)
-3. Tax Burdens, 2005 (Charts)
Part III. Tax Burden Trends, 2000-2005
Part IV. Country Details, 2005
Part V. Methodology and Limitations
Annex A. Overall Tax Levels and Tax Structures in OECD Member Countries, 1990-2003
Annex B. Source of Earnings Data
Annex C. Exchange Rates and Purchasing Power Parities of National Currencies, 2005
Annex D. Historical Series under the Old Definition of Average Worker, 1979-2004
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