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This work is published on the responsibility of the Secretary General of the OECD The. opinions expressed and arguments employed herein do not necessarily reflect the official. views of the OECD or of the governments of its member countries. This document and any map included herein are without prejudice to the status of or. sovereignty over any territory to the delimitation of international frontiers and boundaries. and to the name of any territory city or area, Please cite this publication as. OECD 2014 Taxing Wages 2014 OECD Publishing, http dx doi org 10 1787 tax wages 2014 en. ISBN 978 92 64 20916 9 print, ISBN 978 92 64 20917 6 PDF. ISSN 1995 3844 print, ISSN 2072 5124 online, The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities The use. of such data by the OECD is without prejudice to the status of the Golan Heights East Jerusalem and Israeli. settlements in the West Bank under the terms of international law. Corrigenda to OECD publications may be found on line at www oecd org about publishing corrigenda htm. You can copy download or print OECD content for your own use and you can include excerpts from OECD publications databases and. multimedia products in your own documents presentations blogs websites and teaching materials provided that suitable. acknowledgment of the source and copyright owner is given All requests for public or commercial use and translation rights should be. submitted to rights oecd org Requests for permission to photocopy portions of this material for public or commercial use shall be. addressed directly to the Copyright Clearance Center CCC at info copyright com or the Centre fran ais d exploitation du droit de copie. CFC at contact cfcopies com, T his annual publication provides details of taxes paid on wages in all thirty four member.
countries of the OECD The information contained in the Report covers the personal income tax and. social security contributions paid by employees the social security contributions and payroll taxes. paid by their employers and cash benefits received by families The objective of the Report is to. illustrate how personal income taxes social security contributions and payroll taxes are calculated. and to examine how these levies and cash family benefits impact on net household incomes The. results also allow quantitative cross country comparisons of labour cost levels and of the overall tax. and benefit position of single persons and families. The Report shows the amounts of taxes social security contributions payroll taxes and cash. benefits for eight family types which differ by income level and household composition It also. presents the resulting average and marginal tax rates Average tax rates show that part of gross. wage earnings or total labour costs which are taken in personal income taxes before and after cash. benefits social security contributions and payroll taxes Marginal tax rates show the part of an. increase of gross earnings or total labour costs that is paid in these levies. The focus of the Report is the presentation of accurate estimates of the tax benefit position of. employees in 2013 In addition the Report shows definitive data on the tax benefit position of. employees for the year 2012 It is important to note that the average worker is designated as a. full time employee including manual and non manual in either industry Sectors C K inclusive. with reference to the International Standard Industrial Classification of All Economic Activities. Revision 3 ISIC Rev 3 or industry Sectors B N inclusive with reference to the International. Standard Industrial Classification of All Economic Activities Revision 4 ISIC Rev 4. The Report is structured as follows, The Overview at the start of the Report reviews the main results for 2013. Part I International Comparisons reviews the main results for 2013 and 2012 and is divided into. three sections The first section reviews the main results for 2013 which are summarised in. comparative tables and figures included at the end of that section The second section presents a. graphical exposition of the estimated tax burden on labour income in 2013 for gross wage. earnings between 50 per cent and 250 per cent of the average wage The third section reviews the. main results for 2012 which are summarized in the comparative tables at the end of that section. and compares them with the 2013 figures, Part II focuses on the historical trends in the tax burden for the period 2000 13. Part III contains individual country tables specifying the wage levels considered and the associated. tax burdens for eight separate family types together with descriptions of each tax benefit system. The Annex describes the methodology and its limitations. Previous editions were published under the title The Tax Benefit Position of Employees 1996 98 editions. and The Tax Benefit Position of Production Workers editions published before 1996. TAXING WAGES 2014 OECD 2014 3, The Report has been prepared under the auspices of the Working Party on Tax Policy Analysis. and Tax Statistics of the Committee on Fiscal Affairs This document has been produced with the. financial assistance of the European Union The views expressed herein can in no way be taken to. reflect the official opinion of the European Union. 4 TAXING WAGES 2014 OECD 2014, Taxing Wages 2014, Changes in structural labour income tax progressivity. over the 2000 12 period in OECD member countries, Executive summary.
T he tax burden on wages continued to rise in OECD countries in 2013 by 0 2 percentage. points to an average 35 9 The rate of increase was higher than in 2012 but slower than in. 2011 The tax burden or tax wedge is measured by taking the total taxes and social security. contributions paid by employees and employers minus family benefits received as a. proportion of the total labour costs for employers This makes it possible to examine how. these levies and cash benefits affect net household income. The main contributors to the 2013 increase were changes to personal income taxes with. increases in the statutory income tax rates in eight OECD countries Increases in employee. social security contributions also played a role in some countries Reductions in employer. social security contributions and personal income tax were key factors in those countries. where the tax level fell in 2013, Over the past three years the tax burden has increased in 21 OECD countries and fallen in. 9 At the same time personal income tax burdens have risen in 25 out of 34 countries. largely because a higher proportion of earnings was subject to tax as the value of tax free. allowances and tax credits fell relative to earnings In 2013 only 6 countries had higher. statutory income tax rates for workers on average earnings than in 2010 and in 5 countries. they were lower, This report looks at how these changes affect various types of household such as single. earners families with or without children or single parents In most OECD countries for. example the tax wedge for families with children is lower than that for single earners. without children, It also looks at how the levels of progressivity of the tax systems in OECD countries that. is how far income tax systems operate to achieve a more equal distribution of income after. tax than before it have changed since the year 2000 On average across the OECD there. have been strong increases in tax progression for low income families with children. Otherwise there has been little change for the single workers without children and at. higher income levels generally although there are considerable differences between. Key findings, Tax burdens continued to rise in 2013. Across OECD countries the average tax and social security burden on employment. incomes increased by 0 2 of a percentage point to 35 9 in 2013 This followed rises of 0 1. and 0 5 percentage points in 2012 and 2011 respectively reversing the decline from 36 1. to 35 1 between 2007 and 2010, EXECUTIVE SUMMARY, In 2013 the tax wedge increased in 21 of 34 countries fell in 12 and remained unchanged.
Changes to the personal income taxes PIT were the main contributor to the increase in. the average OECD total tax wedge in 2013 with increases in 20 of the OECD countries. The largest increase was in Portugal 3 5percentage points due to higher statutory. income tax rates, Changes to PIT and employer social security contributions were the primary factors in. countries where the tax burden fell The largest decreases in the tax burden were in the. Netherlands 1 8 percentage points Greece 1 4 percentage points and in France 1 2. percentage points In France a tax credit for competitiveness and employment was. introduced which reduced the burden of employer social security contributions by 1 9. percentage points, The highest average tax burdens for childless single workers earning the average. national wage were in Belgium 55 8 Germany 49 3 Austria 49 1 and Hungary. 49 0 The lowest were in Chile 7 New Zealand 16 9 Mexico 19 2 and Israel. Tax burdens in families with children, The highest tax wedges for one earner two children families at the average wage were in. Greece 44 5 France 41 6 Belgium 41 0 and Austria 38 4 New Zealand had the. smallest tax wedge for these families 2 4 followed by Ireland 6 8 Chile 7 and. Switzerland 9 5 The average for OECD countries was 26 4. The largest increases in the tax burden for one earner families with children were in New. Zealand and Portugal both 1 9 percentage points and the Slovak Republic. 1 8 percentage points and the largest fall was in France and the Netherlands. 1 5 percentage points In New Zealand the tax burden increase for one earner families. with children was higher than for the average single worker without children. 0 5 percentage point because the basic amounts in the Family Tax Credit and the In. Work Tax Credit for families with dependent children were frozen. In all OECD countries except Mexico and Chile the tax wedge for families with children. is lower than that for single individuals without children The differences are. particularly large in the Czech Republic Luxembourg Germany Ireland and Slovenia. Tax progressivity between 2000 and 2012, On average across the OECD personal income tax systems as measured by the average. PIT rate progression have become slightly more progressive at lower income levels since. the year 2000 The opposite is the case at higher income levels although the changes at. especially higher income levels are very small There has been little change since 2007. except for the considerable increase in PIT progression for low income families with. 2 children, Over the period increases in average PIT rate progression for single workers without.
children were highest in Ireland Sweden and Slovenia For single parents with. 2 children it increased the most in the Czech Republic France Sweden and the. United Kingdom The largest decreases for single taxpayers without children were in. Germany Hungary and Israel and for single parents with 2 children in Germany. Hungary and Luxembourg, 6 TAXING WAGES 2014 OECD 2014. EXECUTIVE SUMMARY, The progression of average tax wedges for low income taxpayers with 2 children. increased strongly between 2000 and 2012 as a result of an increased targeting of tax and. benefit systems to low income workers e g through in work tax provisions and. especially lower income families with children through child benefits The. corresponding increase for low income taxpayers without children was less pronounced. although it increased considerably before 2007 On average tax wedge progression for. higher income intervals hardly changed over the 2000 12 period. Average tax wedge progression for single workers without children increased the most. in Turkey and decreased the most in Hungary Germany and Mexico For single parents. with 2 children the largest increases were in Australia Canada Hungary Ireland. New Zealand Portugal Spain Turkey and the United Kingdom The largest decreases for. this family type were in Estonia Germany Iceland Luxembourg Norway Mexico. and Poland, TAXING WAGES 2014 OECD 2014 7, Taxing Wages 2014. Changes in structural labour income tax progressivity. over the 2000 12 period in OECD member countries, This Report provides unique information for each of the thirty four OECD countries. on the income taxes paid by workers their social security contributions the family. benefits they receive in the form of cash transfers as well as the social security. contributions and payroll taxes paid by their employers Results reported include the. marginal and average tax burden for one and two earner households and the. implied total labour costs for employers These data are widely used in academic. research and in the formulation and evaluation of social and economic policies The. taxpayer specific detail in this Report enables it to complement the information. provided annually in the Revenue Statistics a publication providing. internationally comparative data on tax levels and tax structures in OECD. countries The methodology followed in this Report is described briefly in the. introduction section below and in more detail in the Annex. The tables and charts present estimates of tax burdens and of the tax wedge. between labour costs and net take home pay for eight illustrative family types on. comparable levels of income The key results for 2013 are summarised in Section 2. Taxing Wages 2014 SPECIAL FEATURE CHANGES IN STRUCTURAL LABOUR INCOME TAX PROGRESSIVITY OVER THE 2000 12 PERIOD IN OECD MEMBER COUNTRIES This work is published on the responsibility of the Secretary General of the OECD The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD or of the governments of its member countries This document

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