Taxing Wages 2024.

Taxing Wages 2024.

This annual publication provides details of taxes paid on wages in OECD countries. This year's edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the year 2023, the report also examines personal i...

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Detalles Bibliográficos
Autor principal: OECD (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organization for Economic Cooperation & Development 2024.
Edición:1st ed
Colección:Taxing Wages Series
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009822998706719
Tabla de Contenidos:
  • Intro
  • Foreword
  • Executive Summary
  • Key findings
  • The average tax wedge for single workers increased in a majority of countries in 2023
  • The average tax wedge for households with children rose across the OECD in 2023
  • Post-tax incomes fell in real terms in over half of OECD countries
  • Tax and gender through the lens of the second earner (Special Feature)
  • Notes
  • Part I Effective tax rates on labour income - Comparisons and trends
  • Part I Effective tax rateson labour income -Comparisons and trends
  • 1 Overview
  • Introduction
  • Taxation of single workers
  • The tax wedge
  • Personal average tax rates
  • Single versus one-earner couple taxpayers
  • Taxation of two-earner couples
  • The tax wedge
  • Personal average tax rates
  • Wages
  • References
  • Notes
  • 2 Special feature: Tax and gender through the lens of the second earner
  • Introduction
  • Tax policy contributes to persistent disparities between men and women in the labour market
  • Methodology, assumptions and limitations
  • Key indicators
  • Dimensions
  • Assumptions and limitations
  • The average tax wedge on second earners
  • Second-earner versus single-earner tax wedge
  • Decomposing the second-earner tax wedge
  • Marginal tax wedge on second earners
  • Marginal tax wedge for a wage increase equivalent to 1% of the average wage
  • Marginal tax wedge for an increase in earnings from 67% to 100% of the average wage
  • Conclusion
  • References
  • Annex 2.A.
  • Notes
  • 3 Effective tax rates on labour income in 2023
  • Average tax rates
  • Marginal tax rates
  • Notes
  • 4 Graphical exposition of effective tax rates in 2023
  • Notes
  • 5 Effective tax rates on labour income in 2022
  • 6 Evolution of effective tax rates on labour income (2000-23)
  • Long-term trends in labour taxation since 2000
  • Note
  • Part II Country details, 2023
  • Part II Country details,2023.
  • Australia (2022-2023 Income tax year)
  • Personal income tax system
  • Federal income tax
  • Tax unit
  • Tax allowances and credits
  • 1.1.2.1. Standard tax reliefs
  • 1.1.2.2. Main non-standard tax reliefs applicable to an average worker include:
  • Tax schedule
  • State and local income taxes
  • Social security contributions
  • Employees' contributions
  • Employers' contributions
  • Other taxes
  • Pay-roll tax
  • Universal cash transfers
  • Transfers related to marital status
  • Transfers related to dependent children
  • Other transfers
  • Recent changes in the tax/benefit system
  • Memorandum items
  • Identification of an average worker
  • Employers' contribution to private health and pension scheme
  • Austria
  • 1. Personal Income Tax
  • 1.1. Central government income tax
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances
  • 1.1.2.1. Standard tax reliefs
  • 1.1.2.2. Non-standard tax reliefs
  • 1.1.3. Rate Schedule
  • 1.1.4. Tax credits
  • 1.1.4.1. Standard tax credits:
  • 1.1.4.2 Non-standard tax credit
  • 1.2. State and local income taxes
  • 2. Compulsory Social Security Contributions to Schemes Operated within the Government Sector
  • 2.1. Employee and Employer Social Security Contributions
  • 2.2. Payroll taxes
  • 3. Universal Cash Transfers
  • 3.1. Transfers related to marital status
  • 3.2. Transfers for dependent children
  • 3.3. Other cash transfers
  • 4. Main Changes in Tax/Benefit Systems Since 2004
  • 5. Memorandum Items
  • 5.1. Calculation of Earnings Data
  • Belgium
  • 1. Personal income tax system
  • 1.1. Federal government income tax
  • 1.1.1. Tax unit
  • 1.1.1.1. Schedule
  • 1.1.2. Tax allowances
  • 1.1.2.1. Deduction of social security contributions
  • 1.1.2.2. Work-related expenses
  • 1.1.2.3. Non-earning spouse allowance (quotient conjugal)
  • 1.1.2.4. Exempt income
  • 1.1.2.5. Schedule.
  • 1.2. Regional and local government taxes
  • 1.3. Tax credits
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Rates and ceiling
  • 2.2. Deductions according to family status or gender
  • 3. Universal cash transfers
  • 3.1. New regional system - Brussels-Capital region
  • 3.2. Old system
  • 4. Main changes in the tax/benefit system since 2016
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum Items
  • 5.1. Identification of AW and valuation of earnings
  • Canada
  • 1. Personal Income Tax Systems
  • 1.1. Central/federal government income taxes
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and credits
  • 1.1.2.1. Standard reliefs
  • 1.1.2.2. Main non-standard tax reliefs applicable to an average worker:
  • 1.1.3. Tax schedule
  • 1.2. State and local income taxes
  • 1.2.1. General description
  • 1.2.2. Tax regime selected for this study
  • 2. Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
  • 2.1. Employees' contributions
  • 2.1.1. Pensions
  • 2.1.2. Sickness
  • 2.1.3. Unemployment
  • 2.1.4. Work injury
  • 2.2. Employers' contributions
  • 2.2.1. Pensions
  • 2.2.2. Sickness
  • 2.2.3. Unemployment
  • 2.2.4. Work injury
  • 3. Universal Cash Transfers
  • 3.1. Transfers related to marital status
  • 3.2. Transfers for dependent children
  • 3.2.1. Federal
  • 3.2.2. Provincial
  • 4. Main changes in the Tax/Benefit system since 2009
  • 4.1. Changes to labour taxation to improve the affordability facing the high inflation in 2023 : Temporary increase in GST/HST credit
  • 4.2. Identification of an Average Worker
  • 4.3. Employer contributions to private health and pension schemes
  • Notes
  • Chile
  • 1. Personal income tax system
  • 1.1. Central/federal government income taxes.
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and credits
  • 1.1.2.1. Standard tax reliefs
  • 1.1.2.2. Main non-standard tax reliefs
  • 1.1.3. Tax schedule
  • 1.2. State and local income taxes
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Employees' contributions
  • 2.2. Employers' contributions
  • 3. Universal cash transfers
  • 3.1. Marital status-related transfers
  • 3.2. Transfers related to dependent children
  • 4. Recent changes in the tax/benefit system
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum items
  • 5.1. Identification of an average worker
  • 5.2. Employers' contribution to private health and pension schemes
  • Notes
  • Colombia
  • 1. Personal income tax system
  • 1.1. Central/federal government income taxes
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and credits
  • 1.1.2.1. Standard tax reliefs
  • 1.1.3. Tax schedule
  • 1.2. State and local income taxes
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Employees' contributions
  • 2.2. Employers' contributions
  • 3. Universal cash transfers
  • 3.1. Marital status-related transfers
  • 3.2. Transfers related to dependent children
  • 4. Main Changes in Tax/Benefit Systems Since 2019
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum items
  • 5.1. Identification of an average worker and calculation of earnings
  • Notes
  • Costa Rica
  • 1. Personal income tax system
  • 1.1. Central government income tax
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and tax credits
  • 1.1.2.1. Standard tax allowances and tax credits
  • 1.1.2.2. Main non-standard tax allowances and tax credits
  • 1.1.3. Tax schedule
  • 1.2. State and local taxes.
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Employee contributions
  • 2.2. Employer contributions
  • 3. Universal cash transfers
  • 3.1. Marital status-related transfers
  • 3.2. Transfers related to dependent children
  • 4. Recent changes in the tax/benefit system
  • 5. Memorandum items
  • Czechia
  • 1. Personal Income Tax System
  • 1.1. Central government income taxes
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and tax credits
  • 1.1.2.1. Standard reliefs
  • 1.1.2.2. Main non-standard tax reliefs applicable to an AW
  • 1.1.2.3. Tax schedule
  • 1.1.2.4. Tax credits
  • 1.2. State and local income tax
  • 2. Compulsory Social Security Contributions to Schemes Operated within the Government Sector
  • 2.1. Employees' contributions
  • 2.2. Employers' contributions
  • 3. Universal Cash Transfers
  • 3.1. Transfers related to marital status
  • 3.2. Transfers for dependent children
  • 3.3. Additional transfers
  • 4. Main Changes in Tax/Benefit Systems since 2023
  • 5. Memorandum Items
  • 5.1. Identification of AW and valuation of earnings
  • 5.2. Employers' contributions to private pension, health and related schemes
  • Denmark
  • 1. Personal income tax system
  • 1.1. Tax allowances and tax credits
  • 1.1.1. Standard reliefs
  • 1.1.2. Main non-standard tax reliefs applicable to an AW
  • 1.1.3. Tax credits
  • 1.2. Central government income taxes
  • 1.2.1. Tax schedule
  • 1.3. State and local income taxes
  • 1.3.1. General description
  • 1.3.2. Tax base
  • 1.3.3. Tax rates
  • 2. Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
  • 2.1. Employees' contributions
  • 3. Universal Cash Transfers
  • 4. Main Changes in Tax/Benefit Systems
  • 5. Memorandum Items
  • 5.1. Identification of an AW.
  • 5.2. Employer and employee's contribution to private schemes.

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