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". |
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