Share

Latest Documents


  • 25-April-2024

    English

    Taxing Wages 2024 - Tax and Gender through the Lens of the Second Earner

    This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the year 2023, 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.

  • 26-September-2023

    English

    Inequality and Poverty

    Evidence on income distribution and poverty in OECD countries since the mid-80s, using data that correct for many of the features that limit cross-country and intertemporal comparisons in this field.

    Related Documents

  • 7-September-2023

    English

    The OECD Risks That Matter Survey

    Risks that Matter examines people’s perceptions of the social and economic risks they face and assesses how well people feel government reacts to their concerns.

    Related Documents

  • 7-September-2023

    English

    Main Findings from the 2022 OECD Risks that Matter Survey

    Prices of essentials like energy and food have increased dramatically in OECD countries, adding uncertainty to household finances despite a persistently strong labour market post COVID-19. The latest edition of the OECD Risks that Matter (RTM) survey confirms that costs of living are at the top of people’s minds even in the world’s wealthiest countries: around nine in ten respondents, on average, report feeling concerned about inflation. Drawing on a representative sample of 27 000 respondents across 27 OECD countries, RTM illustrates respondents’ perceived economic risks, levels of satisfaction with current social policies, and preferences for future government action on social protection. People are calling on governments to help with the cost-of-living crisis, to spend more on health post COVID-19, and to reinforce support for older people, including in long-term care. Based on a comprehensive cross-national survey of perceptions of social protection, this report offers lessons for the functioning of social programmes as countries emerge from COVID-19, manage the cost-of-living crisis, and plan for future challenges.

  • 1-September-2023

    English, PDF, 590kb

    The new work incentive for Spain's national Minimum Income Benefit

    This note offers a preliminary assessment of the new Work Incentive of the new Minimum Income Scheme in Spain, based on information shared with the Secretariat in October 2022. It discusses key policy issues associated with similar programmes across the OECD, and compares the work incentives of the new programme with similar programmes in other OECD countries, using the OECD TaxBEN model.

    Related Documents

  • 28-June-2023

    English, PDF, 183kb

    OECD, a leader in international measurement and analysis in social policy (2-page - .pdf)

    List of main projects, publications and datasets, by the OECD Social Policy divison: income inequality, family & children, gender, housing, youth, pensions, social indicators, social protection expenditure & recipients, tax & benefit systems, etc.

    Related Documents

  • 14-June-2023

    English

    Fighting homophobia and transphobia in schools

    This policy brief presents the results of a groundbreaking randomised control trial conducted in the Paris region of France from 2018 to 2022 with over 10 000 students aged 13-18 to measure the impact of sessions by SOS homophobie, the main French association in the fight against anti-LGBTI+ discrimination and violence.

    Related Documents

  • 6-December-2022

    English

    The Economic Case for More Gender Equality in Estonia

    Gender equality is not just about fairness and equity; it is also about economic empowerment and economic growth. Estonia has made great strides towards gender equality. Girls today outperform boys in educational attainment, but they are less likely than boys to study mathematics or information and communication technology. The gender employment gap is small, but Estonian women are still less likely to make it to the top, and career breaks around childbirth contribute to the declining but still considerable gender wage gap. This review considers the gender gaps in labour market outcomes and explores the gap in pay between men and women with equivalent skills within and across firms. It considers family support policies for households with young children, women’s bargaining position in firms, initiatives to combat gender-based discrimination as well as changing gender norms in education. It then explores the potential economic gains of greater gender equality under different scenarios. Indeed, a greater sharing of paid and unpaid work between men and women will lead to economic gains, but it requires changing norms, mindsets, and attitudes. Such changes take time, but policy has a role to play in raising public awareness of gender biases in society and promoting change.

  • 27-October-2022

    English

    OECD Income (IDD) and Wealth (WDD) Distribution Databases

    Gini coefficients, poverty rates, income, etc. Incomes are more equally distributed and fewer people are poor where social spending is high: the Nordic countries and western European countries, such as Austria, Belgium and the Netherlands...

    Related Documents

  • 13-June-2022

    English

    Assisting Care Leavers - Time for Action

    Young adults who have lived in out-of-home care at some point during their childhood often struggle to build stable lives. This is not surprising: typically young care leavers not only have to overcome a difficult childhood, but also tend to receive less support during the crucial years of early adulthood than youth living with their parents. In response to their poor socio-economic outcomes, many agencies responsible for improving outcomes for young people are experimenting with transition programmes for young adults leaving care. This policy report identifies the key challenges that care leavers face and provides a range of good practice examples in OECD countries to promote cross-country learning, help strengthen the international evidence base and support countries to improve their policies for young people leaving their care.
    • 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>