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Taxing Wages Main Trends
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Organisation for Economic Co operation and Development Pagina 2 di 11. The increase in the tax wedge is almost entirely driven by the increase in employee SSC in the. Netherlands and Estonia and by the increase in employer SSC in Iceland Both employee and employer. SSC increased in Japan with about 0 7 percentage point The increase in the tax wedge is the result of. an increase in income taxes in Spain, The mix of taxes paid out of total labour costs varies greatly between countries Table O 2 and Figure. O 1 decompose the tax wedge in the income tax the employee and the employer social security. contributions The portion of labour costs paid in personal income tax is 0 per cent in Chile 2 2 per. cent in Greece 3 7 per cent in Korea and 3 8 per cent in Mexico whereas it exceeds 20 per cent in. Australia 20 4 per cent Belgium 21 6 per cent Iceland 22 8 per cent and Denmark 27 9 per. cent The portion representing employee social security contributions also varies widely ranging from. zero per cent in Australia and New Zealand to 17 2 per cent in Germany and 19 0 per cent in Slovenia. Employers pay 29 7 per cent of total labour costs in social security contributions including payroll. taxes where applicable in France 25 6 per cent in Estonia and 25 4 per cent in the Czech Republic In. contrast employers in New Zealand and Denmark are not subject to these levies. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 3 di 11. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 4 di 11. The mix of taxes paid out of gross wage earnings varies greatly between countries as well Figure O 2. provides a graphical representation of the personal average tax rate decomposed between income tax. and employee social security contributions At the average earnings level single workers without. children pay over 40 per cent of their annual wages in personal income tax and employee social. security contributions in Belgium In Estonia Greece New Zealand Israel Switzerland Korea Chile. and Mexico the personal average tax rate was below 20 per cent The mix of taxes paid out of gross. wage earnings varies greatly between countries Average workers in Australia and New Zealand pay. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 5 di 11. only income tax while their counterpart in Chile is paying only employee social security contributions. Many OECD countries provide a fiscal benefit to families with children relative to single individuals. through advantageous tax treatment and or cash transfers Figure O 3 provides the burden of income. tax plus employee social security contributions less cash benefits for single individuals at 100 per cent. of the earnings of an average worker and for one earner married couples with two children at the. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 6 di 11. same earnings level The savings realised by a one earner married couple are equal to or greater than. 20 per cent of earnings in the Czech Republic Luxembourg Slovenia Iceland and Belgium In. contrast the burden is the same in Mexico and in Greece It is also interesting to note that when cash. benefits are taken into account one earner married couples with 2 children face a negative burden in. the Czech Republic and New Zealand because cash benefits exceed the income tax and social security. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 7 di 11. Graphical Exposition of the 2010 estimated Tax Burden. This edition of the Taxing Wages report includes graphs that show the estimated tax burden on labour. income in 2010 for gross wage earnings between 50 per cent and 250 per cent of the average wage. AW For each OECD member country the tax burden is shown for four family types single taxpayers. without children single parents with 2 children one earner married couples without children and one. earner married couples with 2 children Both the average and the marginal tax wedge are presented in. a separate graph for each of these family types The different components of the tax wedge are also. presented the graphs show respectively central income tax local income tax employee social security. contributions employer social security contributions and family benefits as a percentage of total labour. costs TLC In addition the net personal average and marginal tax rate the change in personal. income tax and employee social security contributions net of cash benefits as a percentage of the. change in gross wage earnings are included in the graphs that show respectively the average and. the marginal tax wedge The graphs for Belgium are included here as an example. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 8 di 11. Non tax compulsory payments as an additional burden on labour. In many OECD countries employers have to make compulsory payments on behalf of their employees. which do not qualify as taxes and social security contributions These mainly arise either where the. payments are made to organizations outside the government sector or because they are not. unrequited in the sense the benefits provided are directly related to the level of the payments In the. same way employees often have to pay additional contributions that are not classified as taxes. However these non tax compulsory payments NTCPs operate in a similar way to taxes in that they. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 9 di 11. serve either to increase the employer s labour costs or to reduce the employee s net take home pay. The OECD has therefore calculated a set of compulsory payment indicators which are designed to. show the combined impact of taxes and NTCPs net of benefits Information on these contributions and. indicators is included in the OECD Tax Database www oecd org ctp taxdatabase. Large NTCPs have to be paid in Australia Chile Iceland Israel Italy Mexico the Netherlands. Norway Poland the Slovak Republic and Switzerland Including NTCPs in the tax burden measures has. a strong impact on the ranking of countries in terms of the overall tax and NTCP burden This is. especially the case in the Netherlands Italy the Slovak Republic Switzerland Iceland Poland. Australia Mexico and Chile See Figure S 1 NTCPs are mainly paid by employers thereby increasing. total labour costs and in most countries consist primarily of pension contributions Only in Chile. Iceland Israel the Netherlands Poland and Switzerland have employees to pay a considerable. amount of NTCPs thereby reducing net take home pay. Figure S 1 Average compulsory payment wedge and average tax wedge. for single taxpayers without children at average earnings 20101. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 10 di 11. 1 Countries are ranked by decreasing average compulsory payment wedge. 2 Turkey wage figures are based on the old definition of average production worker Sector D in ISIC. There are 12 OECD countries Australia Belgium Chile the Czech Republic Denmark Germany New. Zealand Poland Portugal Spain Switzerland and the United States where it is compulsory for. employers to insure their employees against work related accidents and occupational diseases with a. private insurance company These NTCPs have not been included in the compulsory payments. indicators as most of these countries face difficulties in calculating a representative insurance. premium rate, Special Feature Wage income tax reforms and changes in tax. http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011. Organisation for Economic Co operation and Development Pagina 11 di 11. burdens 2000 2009, This year s edition of Taxing Wages includes a Special Feature that looks at tax burden changes over. the 2000 2009 period The Special Feature calculates the changes in the tax burden on wage income. ranging from 50 to 250 of the average wage and calculates the respective contributions of. changes in income taxes employee social security contributions SSC employer social security. contributions and cash benefits The analysis focuses on changes in average and marginal tax wedges. as well as changes in net personal average and marginal tax rates. The text of this Special Feature is included in the Further analysis section of this website The. graphical analysis for each country is included in the country specific Taxing Wages web pages see. the Information by country section of this website which also includes a note with guidelines on how. to interpret these graphs, Back to the Taxing Wages home page. Top of page, http www oecd org documentprint 0 3455 en 2649 34897 44993478 1 1 1 1 00 h 12 05 2011.
Taxing Wages Main Trends The 2010 edition of Taxing Wages provides estimates of tax burdens and of the tax wedge between labour costs and net take home pay for 2010 The Report presents detailed results for 2010 definitive results for 2009 and discusses the changes between 2009 and 2010 The Report also reviews historical

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