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  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Korea

    The tax wedge for the average single worker in Korea increased by 0.5 percentage points from 22.5 in 2017 to 23.0 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 11-April-2019

    English

    Taxing Wages 2019

    This annual publication provides details of 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 received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact 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 average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.Taxing Wages 2019 includes a special feature entitled: 'The Taxation of Median Wage Earners'.
  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Japan

    The tax wedge for the average single worker in Japan increased by 0.1 percentage points from 32.5 in 2017 to 32.6 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Italy

    The tax wedge for the average single worker in Italy increased by 0.2 percentage points from 47.7 in 2017 to 47.9 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Spain

    The tax wedge for the average single worker in Spain increased by 0.1 percentage points from 39.3 in 2017 to 39.4 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 11-April-2019

    English, PDF, 464kb

    Taxing Wages: Key findings for the United States

    The tax wedge for the average single worker in the United States decreased by 2.2 percentage points from 31.8 in 2017 to 29.6 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 25-March-2019

    English

    Latin America and the Caribbean: Public revenues rebound in 2017 after dip in 2016

    The average tax-to-GDP ratio in Latin America and the Caribbean rose to 22.8% in 2017, a gain of 0.2 percentage points from 2016, according to Revenue Statistics in Latin America and the Caribbean 2019. The report finds that the rebound was primarily driven by Caribbean countries and in particular Guyana and Barbados, on the back of tax policy and administration reforms.

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  • 21-March-2019

    English

    Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper)

    This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

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  • 5-March-2019

    English, PDF, 563kb

    Tax and digitalisation - policy note

    Digitalisation has a wide range of implications for taxation, impacting tax policy and tax administration at both the domestic and international level. As a result, the tax policy implications of digitalisation have been at the centre of the recent global debate over whether or not international tax rules continue to be fit for purpose in an increasingly changing environment.

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  • 15-January-2019

    English

    Corporate Tax Statistics Database

    The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS). The Corporate Tax Statistics database brings together a range of valuable information to support the analysis of corporate taxation, in general, and of BEPS, in particular.

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