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Tax policy analysis

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Taxing Wages 2020

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 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. Taxing Wages 2020 includes a special feature entitled: “How Tax Systems Influence Choice of Employment Form”.

Published on April 30, 2020Also available in: French

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SUMMARIESavailable in 6 languages

English Taxing Wages 2020 (Summary in English)
French Les impôts sur les salaires 2020
Spanish Impuestos sobre los salarios 2020
German Besteuerung der Arbeit 2020
Japanese 賃金課税統計2020年版
Italian Tassazione dei salari 2020

TABLE OF CONTENTS

Foreword
Executive Summary
Methodology and limitations
Tax burden comparisons and trends6 chapters available
Overview
How Tax Systems Influence Choice of Employment Form
2019 tax burdens
Graphical exposition of the 2019 tax burden
2018 tax burdens (and changes to 2019)
Evolution of the tax burden (2000-19)
Country details, 201936 chapters available
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Latvia
Lithuania
Luxembourg
Mexico
Netherlands
New Zealand (2019-20 Income tax year)
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom (2019-20 Income tax year)
United States
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