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Centre for Tax Policy and Administration

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Taxing Wages 2023

Indexation of Labour Taxation and Benefits in OECD Countries

This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on the impact of recent inflation on labour taxation in the OECD and how countries adjust their tax systems in response. For the year 2022, the report also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. 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.

Published on April 25, 2023 Latest available edition in: French

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TABLE OF CONTENTS

Foreword
Executive Summary
Methodology and limitations
Effective tax rates on labour income - Comparisons and trends6 chapters available
Overview
Special feature: Indexation of labour taxation and benefits in OECD countries
Effective tax rates on labour income in 2022
Graphical exposition of effective tax rates in 2022
Effective tax rates on labour income in 2021
Evolution of effective tax rates on labour income (2000-22)
Country details, 202238 chapters available
Australia (2021-2022 Income tax year)
Austria
Belgium
Canada
Chile
Colombia
Costa Rica
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Latvia
Lithuania
Luxembourg
Mexico
Netherlands
New Zealand (2022-2023 Income tax year)
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Türkiye
United Kingdom (2022-2023 Income tax year)
United States
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