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Taxing Wages 2005
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- Foreword
- Table of Contents
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Part I. Methodological Overview
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Part II. Comparative Tables and Charts
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Tax Burdens, 2005 (Tables)
- Table II.1. Income tax plus employee and employer contributions less cash benefits, by family-type and wage level (as % of labour costs), 2005
- Table II.2. Income tax employee contributions, by family-type and wage level (as % of gross wage earnings), 2005
- Table II.3. Income tax plus employee contributions less cash benefits, by family-type and wage level (as % of gross wage earnings), 2005
- Table II.4. Income tax, by family-type and wage level (as % of gross wage earnings), 2005
- Table II.5. Employee contributions, by family-type and wage level (as % of gross wage earnings), 2005
- Table II.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, by family-type and wage level (as % of labour costs), 2005
- Table II.7. Marginal rate of income tax plus employee contributions less cash benefits, by family-type and wage level (as % of gross wage earnings), 2005
- Table II.8. Increase in net income after 1% increase in gross wage, by family-type and wage level (%), 2005
- Table II.9. Increase in net income after 1% increase in labour costs, by family-type and wage level (%), 2005
- Table II.10. Annual gross wage earnings and net income, by family-type and wage level (in US dollars using PPP), 2005
- Table II.11. Annual labour costs and net income, by family-type and wage level (in US dollars using PPP), 2005
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2. Tax Burdens, 2004 (Tables)
- Table II.12. Income tax plus employee and employer contributions less cash benefits, by family-type and wage level (as % of labour costs), 2004
- Table II.13. Income tax plus employee contributions, by family-type and wage level (as % of gross wage earnings), 2004
- Table II.14. Income tax plus employee contributions less cash benefits, by family-type and wage level (as % of gross wage earnings), 2004
- Table II.15. Income tax, by family-type and wage level (as % of gross wage earnings), 2004
- Table II.16. Employee contributions, by family-type and wage level (as % of gross wage earnings), 2004
- Table II.17. Marginal rate of income tax plus employee and employer contributions less cash benefits, by family-type and wage level (as % of labour costs), 2004
- Table II.18. Marginal rate of income tax plus employee contributions less cash benefits, by family-type and wage level (as % of gross wage earnings), 2004
- Table II.19. Increase in net income after 1% increase in gross wage, by family-type and wage level (%), 2004
- Table II.20. Increase in net income after 1% increase in labour costs, by family-type and wage level (%), 2004
- Table II.21. Annual gross wage and net income, by family-type and wage level (in US dollars using PPP), 2004
- Table II.22. Annual labour costs and net income, by family-type and wage level (in US dollars using PPP), 2004
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3. Tax Burdens, 2005 (Charts)
- Chart II.1. Income tax plus employee and employer contributions less cash benefits, by family-type (as % of labour costs), 2005
- Chart II.2. Income tax plus employee contributions less cash benefits, by family-type (as % of gross wage earnings), 2005
- Chart II.3. Income tax, by family-type (as % of gross wage earnings), 2005
- Chart II.4. Employee contributions, by family-type (as % of gross wage earnings), 2005
- Chart II.5. Marginal rate of income tax plus employee and employer contributions less cash benefit, by family-type (as % of labour costs), 2005
- Chart II.6. Marginal rate of income tax plus employee contributions less cash benefits, by family-type (as % of gross wage earnings), 2005
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Tax Burdens, 2005 (Tables)
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Part III. Tax Burden Trends 2000-2005
- Table III.1a. Evolution of the tax burden, 2000-2005. Single persons without children at 67% of average earnings. Income tax plus employee and employer contributions less cash benefits as a % of labour costs
- Table III.1b. Evolution of the tax burden, 2000-2005. Single persons without children at 67% of average earnings. Income tax as a % of gross wage earnings
- Table III.1c. Evolution of the tax burden, 2000-2005. Single persons without children at 67% of average earnings. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.2a. Evolution of the tax burden, 2000-2005. Single persons without children at 100% of average earnings. Income tax plus employee and employer contributions less cash benefits as a % of labour costs
- Table III.2b. Evolution of the tax burden, 2000-2005. Single persons without children at 100% of average earnings. Income tax as a % of gross wage earnings
- Table III.2c. Evolution of the tax burden, 2000-2005. Single persons without children at 100% of average earnings. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.3a. Evolution of the tax burden, 2000-2005. Single persons without children at 167% of average earnings. Income tax plus employee and employer contributions less cash benefits as a % of labour costs
- Table III.3b. Evolution of the tax burden, 2000-2005. Single persons without children at 167% of average earnings. Income tax as a % of gross wage earnings
- Table III.3c. Evolution of the tax burden, 2000-2005. Single persons without children at 167% of average earnings. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.4a. Evolution of the tax burden, 2000-2005. Single parent with two children at 67% of average earnings. Income tax plus employee and employer contributions less cash benefits as a % of labour costs
- Table III.4b. Evolution of the tax burden, 2000-2005. Single parent with two children at 67% of average earnings. Income tax as a % of gross wage earnings
- Table III.4c. Evolution of the tax burden, 2000-2005. Single parent with two children at 67% of average earnings. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.5a. Evolution of the tax burden, 2000-2005. One-earner married couple with two children at 100% of average earnings. Income tax plus employee and employer contributions less cash benefits as a % of labour costs
- Table III.5b. Evolution of the tax burden, 2000-2005. One-earner married couple with two children at 100% of average earnings. Income tax as a % of gross wage earnings
- Table III.5c. Evolution of the tax burden, 2000-2005. One-earner married couple with two children at 100% of average earnings. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.6a. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% of average earnings and the other at 33%. Income tax plus employee and employer contributions less cash benefits as a % of labour costs
- Table III.6b. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% of average earnings and the other at 33%. Income tax as a % of gross wage earnings
- Table III.6c. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% of average earnings and the other at 33%. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.7a. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% of average earnings and the other at 67%. Income tax plus employee and employer contributions less cash benefits as a % of gross earnings
- Table III.7b. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% of average earnings and the other at 67%. Income tax as a % of gross wage earnings
- Table III.7c. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% of average earnings and the other at 67%. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.8a. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% average earnings and the other at 33%, with no children. Income tax plus employee and employer contributions less cash benefits as a % of labour costs
- Table III.8b. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% average earnings and the other at 33%, with no children. Income tax as a % of gross wage earnings
- Table III.8c. Evolution of the tax burden, 2000-2005. Two-earner married couple, one at 100% average earnings and the other at 33%, with no children. Income tax plus employee contributions less cash benefits as a % of gross wage earnings
- Table III.9. Annual average gross wage earnings, single persons without children, 2000-2005 (US dollars using PPP)
- Table III.10. Annual average gross wage earnings, single persons without children, 2000-2005 (national currency)
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Part IV. Country Details 2005
- + Australia (2004-2005 income tax year)
- + Austria
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Belgium
- + Canada
- + Czech Republic
- + Denmark
- + Finland
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France
- + 1. Personal income tax system
- + 2. Compulsory social security contributions to schemes operated within the government sector
- + 3. Universal cash transfers
- 4. Main changes in the tax system and social benefits regime since the taxation of 2003 income
- 5. Memorandum items
- 2005 Parameter values
- 2005 Tax equations
- + Germany
- + Greece
- + Hungary
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Iceland
- + Ireland
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Italy
- + Japan
- + Korea
- + Luxembourg
- + Mexico
- + Netherlands
- + New Zealand (2005-2006 income tax year)
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Norway
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Poland
- + Portugal
- + Slovak Republic
- + Spain
- + Sweden
- + Switzerland
- + Turkey
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United Kingdom (2005-2006 income tax year)
- + United States
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Part V. Methodology and Limitations
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Methodology
- + 1. Introduction
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2. Calculation of gross wage earnings
- + 3. Estimating gross wage earnings in 2005
- 4. Coverage of taxes and benefits
- + 5. Taxpayer characteristics
- + 6. Calculation of personal income taxes
- + 7. State and local income taxes
- 8. Social security contributions
- 9. Payroll taxes
- 10. Church tax
- 11. Family cash benefits from general government
- 12. Payable tax credits
- 13. The calculation of marginal tax rates
- Notes
- + Limitations
- A Note on the Tax Equations
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Methodology
- + Annex A. Overall Tax Levels and Tax Structures in OECD Member Countries, 1990-2003
- Annex B. Source of Earnings Data
- Annex C. Exchange Rates and Purchasing Power Parities of National Currencies, 2005
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Annex D. Historical Series under the Old Definition of Average Worker, 1979-2004
- Table D.1. Income tax plus employee and employer contributions (as % of labour costs), 1979-2004, single persons without children
- Table D.2. Income tax (in % of gross wage), 1979-2004, single persons without children
- Table D.3. Income tax plus employee contributions (in % of gross wage), 1979-2004, single persons without children
- Table D.4. Income tax plus employee and employer contributions less cash benefits (as % of labour costs), 1979-2004 one-earner family with two children
- Table D.5. Income tax (as % of gross wage), 1979-2004, one-earner family with two children
- Table D.6. Income tax plus employee contributions less cash benefits (as % of gross wage), 1979-2004 one-earner family with two children
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.This year's issue includes a Special feature entitled "Part-time Work and Taxing Wages".
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Book Details
Editors
Categories
Business & Economics > Taxation > General
Publishers
Publication year : 2006
License: All rights reserved ©
Times read: 0
