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. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policy-making. This year's issue includes a Special feature entitled "Thresholds for paying income tax and social security contributions".

Chapter 1. Cover and table of contents
Chapter 2. Étude spéciale : Seuils d’assujettissement à l’impôt sur le revenu et aux cotisations de sécurité sociale
Chapter 2. Special Feature: Thresholds for Paying Income Tax and Social Security Contributions
Chapter 3. Méthodologie de base et principaux résultats ; Tableaux et graphiques comparatifs ; Méthodes et limites de l’étude ; Tableaux par pays, 2003
Chapter 3. Basic Methodology and Main Results; Comparative Tables and Charts; Methodology and Limitations; Country Tables, 2003