Taxing wages 2014 special feature : changes in structural labour income tax progressivity over the 2000-12 period in OECD member countries
Taxing Wages provides unique information on the taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers and cash benefits paid by in-work families. The purpose is to...
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
[Paris, France] :
OECD
2014.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706449706719 |
Tabla de Contenidos:
- Foreword; Table of contents; Executive summary; Key findings; Tax burdens continued to rise in 2013; Tax burdens in families with children; Tax progressivity between 2000 and 2012; Overview; 1. Introduction; 2. Review of results for 2013; 2.1. Tax wedge; Table 0.1. Comparison of total tax wedge; 2.2. Personal average tax rates; Table 0.2. Income tax plus employee and employer social security contributions; Figure 0.1. Income tax plus employees' and employers' social security contributions, 2013; Table 0.3. Income tax plus employee social security contributions, 2013
- Figure 0.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 20132.3. Family tax rates; Table 0.4. Comparison of total tax wedge by family type; Figure 0.3. Income tax plus employee contributions less cash benefits, 2013; 2.4. Wages; Table 0.5. Comparison of wage levels; Table 0.6. Average Wage Industry Classification; Notes; Special Feature: Changes in structural labour income tax progressivity over the 2000-12 period in OECD member countries; 1. Introduction; 2. Structural labour income tax progressivity indicators
- 3. The average PIT rate and tax wedge progression on average across the OECDFigure S.1. Average PIT rate and tax wedge progression on average across the OECD in 2012; Figure S.2. Change in the average PIT rate and tax wedge progression on average across the OECD over the 2000-12 time interval; Figure S.3. Change in the average PIT rate progression on average across the OECD over time; Figure S.4. Change in the average tax wedge progression on average across the OECD over time; Table S.1. Changes over time in average PIT rate and tax wedge progression on average across the OECD: Summary table
- 4. Overall average PIT rate and tax wedge progression and deviation across income intervalsFigure S.5. Overall average PIT rate and average tax wedge progression and standard deviation for single tax payers without children; Figure S.6. Change in the overall average PIT rate and average tax wedge progression and standard deviation for single taxpayers without children; Figure S.7. Overall average PIT rate and average tax wedge progression and standard deviation for single parents with 2 children
- Figure S.8. Change in the overall average PIT rate and average tax wedge progression and standard deviation For single parents with 2 childrenTable S.2. Average PIT rate and tax wedge progression over the 50% to 500% of the AW income range and standard deviation in progression rates across the 7 income intervals on average across the OECD in 2000, 2007 and 2012 for 6 family types; Figure S.9. Correlation in the changes in the overall average PIT rate progression for single parents with 2 children over time
- Figure S.10. Correlation in the changes in the overall average tax wedge progression for single parents with 2 children over time
