Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon 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. Taxing Wages 2009 includes a special feature entitled "Non-tax compulsory payments as an additional burden on labour income".
Tables des matières:
- Foreword - Overview - Special Feature - Non-tax Compulsory Payments as an Additional Burden on Labour income - Tax Burdens, 2009 estimates - Tax Burdens, 2008 Definitive Results - Tax Burden Trends 2000-2009 - Australia - (2008-2009 Income Tax Year) - Austria - Belgium - Canada - Czech Republic - Denmark - Finland - France - Germany - Greece - Hungary - Iceland - Ireland - Italy - Japan - Korea - Luxembourg - Mexico - Netherlands - New Zealand - (2009-2010 Income Tax Year) - Norway - Poland - Portugal - Slovak Republic - Spain - Sweden - Switzerland - Turkey - United Kingdom - (2009-2010 Income Tax Year) - United States - Methodology - Limitations - A note on the Tax Equations - Annexes