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The OECD tax-benefit data portal

Do cash transfers prevent families from income poverty? Does work pay? By how much does family income drop during unemployment? The OECD tax-benefit data portal answers these questions. It provides a large number of timely indicators that allows monitoring progress on recent policy reforms and comparing benefit generosity and work incentives across countries, years and family circumstances.

Calculating OECD tax-benefit indicators: click here for a step by step guide

Net replacement rates in unemployment

Proportion of previous in-work household income maintained after a certain period of unemployment. 

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Note: 2022 policies. Previous earnings are equal to 67% of the average wage. Single person without children.

Adequacy of minimum income benefits

Income of a jobless family claiming guaranteed minimum income benefits, as a percentage of the median disposable income. 

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Note: 2022 policies, unemployed couple with two children. Children are 4 and 6 years old. Calculations include Housing benefits. 

Participation Tax Rates

Fraction of additional gross earnings lost to either higher taxes or lower benefits when a jobless person takes up employment.

Participation tax rates for claimants of Guaranteed Minimum Income benefits

Participation tax rates for claimants of unemployment benefits






Note: 2022 policies. Children are 4 and 6 years old. One adult takes up full time employment at 67% of the average wage. The other adult is out of work.

Marginal Effective Tax Rates

Fraction of additional gross earnings lost to either higher taxes or lower benefits when an employed person increases their working hours. 

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Note: 2022 policies. Children are 4 and 6 years old. The adult who increases the working hours has a wage rate equal to 67% of the average wage. The second adult works full time at the average wage.

Hours of work needed to escape poverty

Working hours needed to escape poverty for a jobless family receiving Guaranteed Minimum Income (GMI) benefits. 

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Note: 2022 policies. Single with two children aged 4 and 6 years old. The poverty line is equal to 50% of median equivalized disposable income. The princial works at 67% of the Average Wage. Calculations without housing benefits.

Additional related data

Indicators accounting for use of centre-based childcare

Finding a suitable balance between work and family life is not an easy task for parents of young children. Considering the important role that childcare costs play in parents’ work decisions, the data portal provides information on the net childcare costs for parents, and how these can affect financial work incentives. How much does childcare cost? And, given these costs, can parents of young children afford to work? The indicators below help to answer these questions.

Net childcare costs for parents using centre-based childcare

Net costs paid by parents for full-time centre-based childcare, after any benefits designed to reduce the gross childcare fees. Childcare benefits can be received in the form of childcare allowances, tax concessions, fee rebates and increases in other benefit entitlements.

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Note: 2021 policies. Family with two children aged 2 and 3. Both adults work full-time at 67% of the average wage. Net costs are displayed as a share of the Average Wage.

Participation tax rate for parents using childcare services

Fraction of additional gross earnings lost to either higher taxes, lower benefits or childcare fees when a parent with preschool children enters employment and uses centre-based childcare service

Participation tax rates for claimants of Guaranteed Minimum Income benefits

Participation tax rates for claimants of unemployment benefits

Note: 2021 policies. Children are 2 and 3 years old. The adult moves into full-time work at the Average Wage and uses centre-based childcare.