Brochure Taxing Wages 2019 Oecd-Books Pdf

Brochure Taxing Wages 2019 OECD
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Taxing Wages Trends in labour taxes across OECD, 2020 The tax wedge continues to decline. on average in the OECD, The OECD s Taxing Wages 2020 report provides unique 37 5. information for each of the 36 OECD countries on the 2000 37 4. income taxes paid by workers their social security. contributions the transfers they receive in the form of 37 0. cash benefits as well as the social security contributions. and payroll taxes paid by their employers Results 2007 36 6. reported include the marginal and average tax burden 2013 36 5. for one and two earner households and the implied, total labour costs for employers. This brochure summarises the main results of this, edition by. l Presenting an analysis of the average tax wedge 35 5. in OECD countries in 2019 the changes from the 2009 post crisis 35 5. previous year and the trends between 2000 and, 2019 for a selection of household types that are Change in tax wedge 2018 2019.
covered in Taxing Wages 2020 19 OECD countries saw their tax wedge increase. 17 OECD countries saw their tax wedge decrease, l Presenting a brief analysis of the net personal Largest increases percentage points Largest decreases. average tax rate for a single average worker across 1 1. OECD countries for 2019, 0 4 0 4 0 3 0 3, The brochure also presents the main results of the 0. BEL FIN NLD AUS LTU, EST MEX SVN NZL KOR, associated report on Taxing Wages in Selected Partner. Economies Brazil China India Indonesia and South 0 5 0 5 0 6. Africa in 2018 see Box 2 0 9, Taxing Wages 2020 presents results for 2019 so does 2. not include the impact of COVID 19 on wages or tax. rates However it provides an important baseline to. measure the impact of COVID 19 on labour taxation, in advance of next year s edition which will include 3 4.
the impact of COVID 19 on these indicators in 2020. OECD TAXING WAGES 2020 3, The tax wedge, Tax wedge for the average worker in OECD countries. Table 1 shows that the tax wedge between the labour. costs to the employer and the corresponding net take. home pay for single workers without children at average. earnings levels varied widely across OECD countries in. 2019 see column 1 While in Austria Belgium France, Germany Hungary and Italy the tax wedge was about. 45 or more it was lower than 20 in Chile and New, Zealand The highest tax wedge is observed in Belgium. 52 2 and the lowest in Chile 7 0 Table 1 shows that. the average tax wedge in OECD countries was 36 0 in. The average tax wedge in 2019 varied considerably 2019. across OECD countries from 7 in Chile to over, 52 in Belgium. The changes in tax wedge between 2018 and 2019 for. the average worker without children are described, 2 countries OECD average 5.
in column 2 of Table 1 The OECD average decreased, have a tax wedge 36 0 countries. below 20 have a tax by 0 11 percentage points Among the OECD member. wedge countries the tax wedge increased in 19 countries and. fell in 17 Most of the increases and decreases were. comparatively small a decrease of more than one, Germany percentage point was observed only in Lithuania 3 43. percentage points and only Estonia saw an increase. Chile New Zealand France Belgium exceeding one percentage point 1 08 percentage points. Box 1 The Tax Wedge, Taxing Wages 2020 presents several measures of taxation on. labour Most emphasis is given to the tax wedge a measure. of the difference between labour costs to the employer and the. corresponding net take home pay of the employee which. One earner married couples with two children face, a lower average tax wedge is calculated by expressing the sum of personal income tax. employee and employer social security contributions plus any. payroll taxes minus any benefits received by the employee as a. percentage of labour costs Employer social security contributions. and in some countries payroll taxes are added to gross wage. earnings of employees in order to determine a measure of total. labour costs However it should be recognised that this measure. may be less than the true labour costs faced by employers. because for example employers may also have to make non tax. compulsory payments 1 The average tax wedge measures that. part of labour costs which is taken in tax and social security. contributions net of cash benefits In contrast the marginal tax. wedge measures that part of an increase of total labour costs that. Tax wedge for a one earner married couple with two children is paid in taxes and social security contributions less cash benefits. compared to the average single OECD worker as a share. of the labour costs 1 Non tax compulsory payments are requited and unrequited compulsory. payments to privately managed funds welfare agencies or social insurance. schemes outside general governments and to public enterprises. http www oecd org tax tax policy tax database htm NTCP. 4 OECD TAXING WAGES 2020, TABLE 1 COMPARISON OF TOTAL TAX WEDGE FOR THE AVERAGE WORKER IN OECD COUNTRIES.
As of labour costs 2019, Annual change 2019 18 in percentage points. Country1 Total Tax wedge 2019 Tax wedge Income tax Employee SSC Employer SSC3. Belgium 52 2 0 48 0 47 0 00 0 01, Germany 49 4 0 18 0 03 0 52 0 31. Italy 48 0 0 24 0 24 0 00 0 00, Austria 47 9 0 29 0 34 0 01 0 06. France 46 7 0 33 0 03 0 45 0 09, Hungary 44 6 0 46 0 10 0 13 0 69. Czech Republic 43 9 0 18 0 28 0 01 0 11, Slovenia 43 6 0 38 0 38 0 00 0 00.
Sweden 42 7 0 32 0 32 0 00 0 00, Latvia 42 6 0 04 0 03 0 00 0 00. Finland 41 9 0 52 0 02 0 07 0 62, Slovak Republic 41 9 0 07 0 20 0 02 0 15. Portugal 41 0 0 20 0 20 0 00 0 00, Greece 40 8 0 12 0 08 0 10 0 09. Spain 39 5 0 10 0 10 0 00 0 00, Turkey 39 1 0 12 0 12 0 00 0 00. Luxembourg 38 4 0 20 0 33 0 02 0 15, Netherlands 37 3 0 56 1 02 0 12 0 34.
Estonia 37 2 1 08 1 08 0 00 0 00, Lithuania 37 2 3 43 6 29 12 30 22 02. Norway 35 7 0 14 0 14 0 00 0 00, Poland 35 6 0 17 0 18 0 00 0 01. Denmark 35 4 0 06 0 01 0 00 0 00, Ireland 33 2 0 30 0 22 0 00 0 08. Iceland 33 1 0 22 0 09 0 00 0 13, Japan 32 7 0 05 0 02 0 01 0 04. United Kingdom 30 9 0 09 0 12 0 02 0 02, Canada 30 5 0 35 0 06 0 12 0 53.
United States 29 8 0 16 0 21 0 00 0 06, Australia 27 9 0 94 0 94 0 00 0 00. Korea 23 3 0 31 0 17 0 14 0 00, Israel 22 7 0 20 0 18 0 02 0 04. Switzerland 22 3 0 07 0 07 0 00 0 00, Mexico 20 1 0 39 0 42 0 00 0 03. New Zealand 18 8 0 34 0 34 0 00 0 00, Chile 7 0 0 04 0 04 0 00 0 00. Unweighted average, OECD Average 36 0 0 11 0 22 0 33 0 66.
Notes Single individual without children at the income level of the average worker The highest tax wedge is observed in Belgium. 1 Countries ranked by decreasing total tax wedge, 2 Due to rounding the changes in tax wedge in column 2 may differ by one hundredth of 52 2 and the lowest in Chile 7 0 The. a percentage point from the sum of columns 3 5 For Denmark the Green Check cash OECD average tax wedge was 36 0 of labour. benefit contributes to the difference as it is not included in columns 3 5. 3 Includes payroll taxes where applicable, costs in 2019. Source Data from Taxing Wages 2020 OECD www oecd org ctp tax policy taxing wages htm. OECD TAXING WAGES 2020 5, In general the rises in tax wedge rates were driven with most of this reduction being replaced with an. by higher income taxes see column 3 This was the increase in employee social security contributions. major factor for the majority of countries showing and a corresponding increase in gross wages The. an overall increase the exceptions being Japan and total employer s social security contribution rate. Korea Among the group of countries with higher tax including the payroll tax rate declined from 31 2 in. wedges in 2019 the largest increase in personal income 2018 to 1 79 in 2019 while the total employee s social. taxes as a percentage of labour costs was in Estonia security contribution rate increased from 9 to 19 5. 1 08 percentage points as the income related basic In addition an income ceiling of around 9 5 times the. tax allowance decreased while gross wage earnings average wage was also introduced for employee and. increased between 2018 and 2019 In Japan and Korea employer social security contributions To offset the. the personal income tax and the total social security increase in employee social security contributions. contributions as a percentage of labour costs increased the reform also required employers to increase gross. evenly wages by 28 9 In France and Germany the employee. social security contributions as a percentage of labour. Decreases in the tax wedge were also derived for costs decreased by 0 45 and 0 52 percentage points. the most part from lower income taxes in nine respectively In Greece the decreases in the employee. OECD countries Australia Belgium Latvia the and the employer social security contributions by 0 19. Netherlands Norway Poland Sweden Turkey and percentage points in total more than offset the increase. the United Kingdom In seven other OECD countries in the income tax 0 08 percentage points For Iceland. with decreasing tax wedges Canada Finland France the decrease in the tax wedge resulted from a decline. Germany Greece Hungary and Lithuania the of almost the same magnitude in the income tax 0 09. changes were mostly driven by lower social security percentage points and in employers social security. contributions Employer social security contributions as contributions 0 13 percentage points. a percentage of labour costs decreased in Canada 0 53. percentage points Finland 0 62 percentage points Figure 1 shows the constituent components of the tax. Hungary 0 69 percentage points and Lithuania 22 02 wedge in 2019 i e income tax employee and employer. percentage points In Lithuania a reform of labour social security contributions including payroll taxes. taxation was introduced in 2019 which involved a major where applicable as a percentage of labour costs for the. reduction in employer social security contributions average worker without children. 30 80 30 70 30 60 30 50 30 50 30 40 30 60 30 90 30 10 30 30 30 70 29 90 29 80 31 50 3. 32 60 32 20 32 30 33 80 33 90 33 90 34 00 34 10 32 80 32 40 32 60 32 50 32 10 31 40 3. The highest tax 40 40 43 60 42 50 42 20 42 80 42 80 42 70 42 20 38 70 36 70 37 00 37 00 37 10 37 40 3. wedge is observed 22 90 22 90 22 90 22 40 22 20 22 20 22 10 22 40 21 90 21 90 22 10 22 30 22 10 22 20 2. 50 10 49 10 47 80 48 20 48 40 48 10 47 80 45 30 44 80 43 20 42 80 42 80 42 90 43 00 4. in Belgium 52 2 38 60 38 90 39 10 38 60 38 80 39 00 39 10 39 00 38 00 38 30 39 70 40 00 40 60 40 70 4. 46 30 46 20 46 10 46 20 46 30 45 60 45 30 43 30 42 90 42 20 42 50 42 60 42 50 42 40 4. and the lowest in 41 90 42 50 42 10 42 50 42 20 38 00 38 30 38 40 38 80 37 70 37 90 38 80 39 60 41 10 4. Chile 7 0 37 30, 38 60 39 20 38 60 38 10 38 10 37 20 37 40 37 50 37 60 37 30 37 30 37 60 37 40 37 40 3. 19 40 19 40 19 40 19 50 19 70 20 00 20 40 21 10 20 50 18 10 17 00 15 90 16 40 16 90 1. 40 00 37 40 37 40 37 20 38 80 38 90 38 40 38 70 39 20 38 00 38 10 38 00 38 60 40 60 3. 12 70 13 30 15 90 16 80 15 30 14 70 15 10 15 90 15 10 15 30 16 00 18 70 19 00 19 30 1. 35 80 34 50 31 60 32 10 32 50 33 40 34 00 35 00 34 70 34 90 35 30 37 30 37 10 38 20 3. 45 70 45 70 45 20 44 30 44 80 45 40 44 40 43 00 41 60 40 70 40 60 40 70 40 90 41 10 4. 43 20 43 00 43 10 42 70 42 80 43 10 42 70 42 20 41 30 40 90 44 00 44 20 44 30 43 70 4. 16 40 16 50 16 10 16 40 17 00 17 30 18 20 19 70 20 00 19 50 20 10 20 50 21 00 21 50 2. 29 80 29 90 30 20 27 40 27 30 27 70 28 80 29 30 29 50 29 20 30 20 30 80 31 30 31 60 3. 47 10 46 60 46 60 46 00 46 30 45 90 46 10 46 40 46 60 46 80 47 20 47 60 47 70 47 80 4. 29 60 30 70 30 80 27 70 26 40 25 50 24 30 24 90 22 90 21 30 20 70 20 80 20 40 20 40 2. 35 30 31 70 29 50 30 40 31 00 30 30 29 10 28 10 28 20 29 80 30 90 32 60 33 00 33 90 3. 28 80 29 30 30 90 31 50 31 90 32 10 31 80 30 50 30 90 30 50 33 40 34 10 33 80 34 10 3. 54 70 55 80 53 70 50 80 51 70 51 10 51 90 54 50 54 10 53 10 46 60 49 50 49 50 49 00 4. 37 30 36 40 37 60 37 40 37 40 36 80 37 50 37 30 36 90 36 50 37 10 38 00 37 60 41 40 41 1. 38 20 38 00 38 00 38 20 38 40 38 70 39 00 38 20 34 70 34 10 34 20 34 30 35 50 35 60 35 7. 38 60 39 20 38 60 38 10 38 10 37 20 37 40 37 50 37 60 37 30 37 30 37 60 37 40 37 40 36 9. 19 40 19 40 19 40 19 50 19 70 20 00 20 40 21 10 20 50 18 10 17 00 15 90 16 40 16 90 17 2. 6 OECD TAXING WAGES 2020, 40 00 37 40 37 40 37 20 38 80 38 90 38 40 38 70 39 20 38 00 38 10 38 00 38 60 40 60 39 0.
12 70 13 30 15 90 16 80 15 30 14 70 15 10 15 90 15 10 15 30 16 00 18 70 19 00 19 30 19 5. 35 80 34 50 31 60 32 10 32 50 33 40 34 00 35 00 34 70 34 90 35 30 37 30 37 10 38 20 38 6. 45 70 45 70 45 20 44 30 44 80 45 40 44 40 43 00 41 60 40 70 40 60 40 70 40 90 41 10 41 0. FIGURE 1 INCOME TAX PLUS 43 20, 43 10 42 70 42 80 43 10 42 70 42 20 41 30 40 90 44 00 44 20 44 30 43 70 43 0. EMPLOYER SOCIAL SECURITY CONTRIBUTIONS, 16 40 16 50 16 10 16 40 17 00 17 30 18 20 19 70 20 00 19 50 20 10 20 50 21 00 21 50 21 7. OECD COUNTRIES 2019 29 80 29 90 30 20 27 40 27 30 27 70 28 80 29 30 29 50 29 20 30 20 30 80 31 30 31 60 32 0. As of labour costs 47 10 46 60 46 60 46 00 46 30 45 90 46 10 46 40 46 60 46 80 47 20 47 60 47 70 47 80 47 8. Belgium 29 60 30 70 30 80 27 70 26 40 25 50 24 30 24 90 22 90 21 30 20 70 20 80 20 40 20 40 21 1. 35 30 31 70 29 50 30 40 31 00 30 30 29 10 28 10 28 20 29 80 30 90 32 60 33 00 33 90 34 0. 28 80 29 30 30 90 31 50 31 90 32 10 31 80 30 50 30 90 30 50 33 40 34 10 33 80 34 10 33 9. covered in Taxing Wages 2019 l presenting a brief analysis of the net personal average tax rate for a single average worker across OECD countries for 2018 OECD TAXING WAGES 2019 3 The tax wedge TABE 1 COMPARISON OF TOTAL TAX WEDGE FOR THE AERAGE WORER As of labour costs 2018 Country 1 Tota Tax ege 201 1 nnua cange 2011 in ercentage oints Tax ege 2 Incoe tax 3 oyee SS 4 oyer SS

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