Taxing wages 2016

Taxing wages 2016

This publication examines taxes paid on wages in OECD countries, covering: 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.

Detalles Bibliográficos
Autor Corporativo: Organisation for Economic Co-operation and Development, contributor (contributor)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing [2016]
Edición:2016th ed
Materias:
Income > OECD countries > Statistics.
Income tax > OECD countries > Statistics.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705727806719
Tabla de Contenidos:
  • "Foreword"
  • "Table of contents"
  • "Executive summary"
  • "Key findings"
  • "The average tax burden in the OECD remained unchanged in 2015"
  • "Tax burdens in families with children"
  • "Chapter 1. Overview"
  • "Introduction"
  • "Review of results for 2015"
  • "Tax wedge"
  • "Table 1.1. Comparison of total tax wedge"
  • "Table 1.2. Income tax plus employee and employer social security contributions"
  • "Figure 1.1. Income tax plus employee and employer social security contributions, 2015"
  • "Personal average tax rates"
  • "Table 1.3. Income tax plus employee social security contributions, 2015"
  • "Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2015"
  • "Family tax rates"
  • "Table 1.4. Comparison of total tax wedge by family type"
  • "Figure 1.3. Income tax plus employee contributions less cash benefits, 2015"
  • "Wages"
  • "Table 1.5. Comparison of wage levels"
  • "Table 1.6. Average Wage Industry Classification"
  • "Notes"
  • "Chapter 2. Special feature: Measuring the tax wedge on second earners"
  • "Introduction"
  • "Box 1. Assumptions underlying the second earner tax wedge calculations"
  • "Average tax wedges and rates for second earners"
  • "Tax wedges on second earners in 2014"
  • "Figure 2.1. Average tax wedges on second earners, 2014"
  • "Net personal average tax rates on second earners in 2014"
  • "Figure 2.2. Net personal average tax rates on second earners, 2014"
  • "Comparison of average tax wedges and rates for second earners between 2010 and 2014"
  • "Changes in tax wedges for second earners between 2010 and 2014"
  • "Figure 2.3. Changes in average tax wedges between 2010 and 2014"
  • "Changes in net personal tax rates for second earners between 2010 and 2014"
  • "Figure 2.4. Changes in net personal average tax rates between 2010 and 2014"
  • "Notes"
  • "References".
  • "Part I. International comparisons"
  • "Chapter 3. 2015 tax burdens"
  • "Average tax burdens"
  • "Marginal tax burdens"
  • "Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2015"
  • "Figure 3.1. Income tax plus employee and employer contributions less cash benefits, 2015"
  • "Table 3.2. Income tax plus employee contributions, 2015"
  • "Figure 3.2. Income tax plus employee contributions, 2015"
  • "Table 3.3. Income tax plus employee contributions less cash benefits, 2015"
  • "Figure 3.3. Income tax plus employee contributions less cash benefits, 2015"
  • "Table 3.4. Income tax, by family-type and wage level, 2015"
  • "Figure 3.4. Income tax, by family-type, 2015"
  • "Table 3.5. Employee contributions, 2015"
  • "Figure 3.5. Employee contributions, 2015"
  • "Table 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2015"
  • "Figure 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2015"
  • "Table 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2015"
  • "Figure 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2015"
  • "Table 3.8. Increase in net income after an increase of 1 currency unit in gross wages, 2015"
  • "Table 3.9. Increase in net income after an increase of 1 currency unit in gross labour cost, 2015"
  • "Table 3.10a. Annual gross wage and net income, single person, 2015"
  • "Table 3.10b. Annual gross wage and net income, married couple, 2015"
  • "Table 3.11a. Annual labour costs and net income, single person, 2015"
  • "Table 3.11b. Annual labour costs and net income, married couple, 2015"
  • "Notes"
  • "Chapter 4. Graphical exposition of the 2015 tax burden"
  • "Australia 2015: Average tax wedge decomposition".
  • "Australia 2015: Marginal tax wedge decomposition"
  • "Austria 2015: Average tax wedge decomposition"
  • "Austria 2015: Marginal tax wedge decomposition"
  • "Belgium 2015: Average tax wedge decomposition"
  • "Belgium 2015: Marginal tax wedge decomposition"
  • "Canada 2015: Average tax wedge decomposition"
  • "Canada 2015: Marginal tax wedge decomposition"
  • "Chile 2015: Average tax wedge decomposition"
  • "Chile 2015: Marginal tax wedge decomposition"
  • "Czech Republic 2015: Average tax wedge decomposition"
  • "Czech Republic 2015: Marginal tax wedge decomposition"
  • "Denmark 2015: Average tax wedge decomposition"
  • "Denmark 2015: Marginal tax wedge decomposition"
  • "Estonia 2015: Average tax wedge decomposition"
  • "Estonia 2015: Marginal tax wedge decomposition"
  • "Finland 2015: Average tax wedge decomposition"
  • "Finland 2015: Marginal tax wedge decomposition"
  • "France 2015: Average tax wedge decomposition"
  • "France 2015: Marginal tax wedge decomposition"
  • "Germany 2015: Average tax wedge decomposition"
  • "Germany 2015: Marginal tax wedge decomposition"
  • "Greece 2015: Average tax wedge decomposition"
  • "Greece 2015: Marginal tax wedge decomposition"
  • "Hungary 2015: Average tax wedge decomposition"
  • "Hungary 2015: Marginal tax wedge decomposition"
  • "Iceland 2015: Average tax wedge decomposition"
  • "Iceland 2015: Marginal tax wedge decomposition"
  • "Ireland 2015: Average tax wedge decomposition"
  • "Ireland 2015: Marginal tax wedge decomposition"
  • "Israel 2015: Average tax wedge decomposition"
  • "Israel 2015: Marginal tax wedge decomposition"
  • "Italy 2015: Average tax wedge decomposition"
  • "Italy 2015: Marginal tax wedge decomposition"
  • "Japan 2015: Average tax wedge decomposition"
  • "Japan 2015: Marginal tax wedge decomposition"
  • "Korea 2015: Average tax wedge decomposition".
  • "Korea 2015: Marginal tax wedge decomposition"
  • "Luxembourg 2015: Average tax wedge decomposition"
  • "Luxembourg 2015: Marginal tax wedge decomposition"
  • "Mexico 2015: Average tax wedge decomposition"
  • "Mexico 2015: Marginal tax wedge decomposition"
  • "Netherlands 2015: Average tax wedge decomposition"
  • "Netherlands 2015: Marginal tax wedge decomposition"
  • "New Zealand 2015: Average tax wedge decomposition"
  • "New Zealand 2015: Marginal tax wedge decomposition"
  • "Norway 2015: Average tax wedge decomposition"
  • "Norway 2015: Marginal tax wedge decomposition"
  • "Poland 2015: Average tax wedge decomposition"
  • "Poland 2015: Marginal tax wedge decomposition"
  • "Portugal 2015: Average tax wedge decomposition"
  • "Portugal 2015: Marginal tax wedge decomposition"
  • "Slovak Republic 2015: Average tax wedge decomposition"
  • "Slovak Republic 2015: Marginal tax wedge decomposition"
  • "Slovenia 2015: Average tax wedge decomposition"
  • "Slovenia 2015: Marginal tax wedge decomposition"
  • "Spain 2015: Average tax wedge decomposition"
  • "Spain 2015: Marginal tax wedge decomposition"
  • "Sweden 2015: Average tax wedge decomposition"
  • "Sweden 2015: Marginal tax wedge decomposition"
  • "Switzerland 2015: Average tax wedge decomposition"
  • "Switzerland 2015: Marginal tax wedge decomposition"
  • "Turkey 2015: Average tax wedge decomposition"
  • "Turkey 2015: Marginal tax wedge decomposition"
  • "United Kingdom 2015: Average tax wedge decomposition"
  • "United Kingdom 2015: Marginal tax wedge decomposition"
  • "United States 2015: Average tax wedge decomposition"
  • "United States 2015: Marginal tax wedge decomposition"
  • "Chapter 5. 2014 tax burdens (and changes to 2015)"
  • "Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2014"
  • "Table 5.2. Income tax plus employee contributions, 2014".
  • "Table 5.3. Income tax plus employee contributions less cash benefits, 2014"
  • "Table 5.4. Income tax, 2014"
  • "Table 5.5. Employee contributions, 2014"
  • "Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2014"
  • "Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2014"
  • "Table 5.8. Increase in net income after an increase of 1 currency unit in gross wages, 2014"
  • "Table 5.9. Increase in net income after an increase of 1 currency unit in gross labour cost, 2014"
  • "Table 5.10a. Annual gross wage and net income, single person, 2014"
  • "Table 5.10b. Annual gross wage and net income, married couple, 2014"
  • "Table 5.11a. Annual labour costs and net income, single person, 2014"
  • "Table 5.11b. Annual labour costs and net income, married couple, 2014"
  • "Notes"
  • "Part II. Tax burden trends 2000-15"
  • "Chapter 6. Evolution of the tax burden (2000-15)"
  • "Historical trends"
  • "Important trends"
  • "Tax wedge"
  • "Average income tax rate"
  • "Net personal average tax rate"
  • "Progressivity"
  • "Families"
  • "Tables showing the income taxes, social security contributions and cash benefits"
  • "Table 6.1a. Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average earnings"
  • "Table 6.1b. Income tax, single persons at 67% of average earnings"
  • "Table 6.1c. Income tax plus employee contributions less cash benefits, single persons at 67% of average earnings"
  • "Table 6.2a. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average earnings"
  • "Table 6.2b. Income tax, single persons at 100% of the average earnings"
  • "Table 6.2c. Income tax plus employee contributions less cash benefits, single persons at 100% of average earnings".
  • "Table 6.3a. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average earnings".

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