Taxing Wages

Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all 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. ALSO AVAILABLE ON CD-ROM AND ON LINE Taxing Wages is also available on CD-ROM, in Beyond 20/20™ for Windows™, user-friendly software that allows the user to extract data and customise graphs and tables.

Sommaire/Contents

Basic methodology and main results

Comparative tables and charts

• Tax burdens, 1999 (tables)
• Estimated tax burdens, 2000 (tables)
• Tax burdens, 1999 (charts)

• Methodology
• Limitations
• Anote on the tax equations

Description of tax/benefit systems, 1999

Annexes

• Tax burden trends, 1979-2000
• Overall tax levels and tax structures in OECD member countries, 1999
• Source of earnings data
• Exchange rates and purchasing power parities of national currencies, 1999