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Availability: Low stock
Publication date: 07 Mar 2007
Language: English
Pages: 472
Tables: 250
Charts: 14
ISBN: 9789264031920
OECD Code: 232007031P1
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Superseded by: Taxing Wages 2008 - (Available)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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Further reading:
Revenue Statistics 2006 - (Low stock)
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Table of contents:
Overview
-1. Introduction
-2. Review of Results for 2006
Special Feature: The Tax Treatment of Minimum Wages
-1. Introduction
-2. Minimum Wage Levels
-3. After-Tax Values of Minimum Wages
-4. Minimum Labour Costs
-5. Summary and Concluding Remarks
Part 1. International Comparisons
-Tax Burdens, 2006 Estimates
-Tax Burdens, 2005 Definitive Results
Part II. Tax Burden Trends, 2000-2006
-Important Trends
-Tax Wedge
-Personal Income Tax
-Net Personal Income Tax
-Progressivity
-Families
Part III. Country Details, 2006 (Descriptions of the tax systems of each country)
Part IV. Methodology and Limitations
-Methodology
--1. Introduction
--2. Calculation of Gross Wage Earnings
--3. Estimating Gross Wage Earnings in 2006
--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. Specific Limitations on the Income Tax Calculation
-3. Limitations to Time Series Comparisons
A Note on the Tax Equations
Annex A. Tax Levels and Tax Structures, 1990-2004
Annex B. Source of Earnings Data
Annex C. Exchange Rates and Purchasing Power Parities
Annex C. Historical Series under the Old Definition of Average Worker, 1979-2004
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