- EAN13
- 9789264257399
- Éditeur
- "Éditions OECD"
- Date de publication
- 03/05/2016
- Collection
- Fiscalité
- Langue
- anglais
- Fiches UNIMARC
- S'identifier
Livre numérique
-
Aide EAN13 : 9789264257399
- Fichier EPUB, libre d'utilisation
- Fichier Mobipocket, libre d'utilisation
- Lecture en ligne, lecture en ligne
77.99
This annual flagship publication provides details of taxes paid on wages in
OECD countries. It covers: personal income taxes and employee contributions
paid by employees, social security contributions and payroll taxes paid by
employers, and cash benefits received by in-work families. It illustrates how
these taxes and benefits are calculated in each member country and examines
how they have an impact on household incomes. The results also enable
quantitative cross-country comparisons of labour cost levels and the overall
tax and benefit position of single persons and families on different levels of
earnings.
The publication shows the amounts of taxes and social security contributions
levied and cash benefits received for eight different family types, which vary
by a combination of household composition and household type. It also
presents: the resulting average and marginal tax rates (that is, the tax
burden); the average tax rates (showing the part of gross wage earnings or
total labour costs taken in tax and social security contributions, both before
and after cash benefits); and the marginal tax rates (showing the part of a
small increase of gross earnings or total labour costs that is paid in these
levies).
OECD countries. It covers: personal income taxes and employee contributions
paid by employees, social security contributions and payroll taxes paid by
employers, and cash benefits received by in-work families. It illustrates how
these taxes and benefits are calculated in each member country and examines
how they have an impact on household incomes. The results also enable
quantitative cross-country comparisons of labour cost levels and the overall
tax and benefit position of single persons and families on different levels of
earnings.
The publication shows the amounts of taxes and social security contributions
levied and cash benefits received for eight different family types, which vary
by a combination of household composition and household type. It also
presents: the resulting average and marginal tax rates (that is, the tax
burden); the average tax rates (showing the part of gross wage earnings or
total labour costs taken in tax and social security contributions, both before
and after cash benefits); and the marginal tax rates (showing the part of a
small increase of gross earnings or total labour costs that is paid in these
levies).
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