Hidden Bibliographic Details
| Varying Form of Title: | Impôts sur les salaires
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| Other authors / contributors: | Organisation for Economic Co-operation and Development.
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| Frequency: | Annual
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| ISSN: | 1995-3844 2220-4865
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| Date / volume: | 1998/1999-
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| Notes: | French title dropped with 2003/2004.
Access is limited to authorized users and institutions.
Volumes for 1998/1999-<2003/2004> called also 1999-<2004> ed.
English and French -2002/2003; chiefly in English with some French text, 2003/2004-
French ed. issued separately, 2003/2004- : Les impôts sur les salaires.
2011/2012 copyright 2013.
Print version record.
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| Summary: | 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 to in-work families. The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they 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 this information for eight family types which vary by income level and household composition and the results reported include the average and marginal tax burdens for one and two earner families and the total labour costs of employers. These data are widely used in academic research and in the preparation of social and economic policy making. -- publisher's web site.
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| Other form: | Print version: Taxing wages 1995-3844
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