Taxing Wages 2018

Description

Intro Foreword Table of contents Executive summary Key findings The average NPATR in the OECD was 25.5% in 2017 (no change since 2016) The average NPATR for single-earner families with children was 14.0% in 2017 The average tax wedge in the OECD decreased in 2017 relative to 2016 The average tax wedge for families with children in 2017 was 26.1% Chapter 1. Overview Introduction Review of result for 2017 Tax wedge Table 1.1. Comparison of total tax wedge Table 1.2. Income tax plus employee and employer social security contributions Figure 1.1. Income tax plus employee and employer social security contributions, 2017Personal average tax rates Table 1.3. Income tax plus employee social security contributions, 2017 Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2017 Single versus one-earner couple taxpayers Table 1.4. Comparison of total tax wedge for single and one-earner couple taxpayers Figure 1.3. Income tax plus employee contributions less cash benefits, 2017 Tax on labour income for two-earner couples Figure 1.4. Income tax plus employee and employer social security contributions less cash benefits, 2017Table 1.5. Comparison of total tax wedge for two-earner couples with children Table 1.6. Income tax plus employee social security contributions less cash benefits, 2017 Wages Table 1.7. Comparison of wage levels Table 1.8. Average Wage Industry Classification Notes Chapter 2. Special feature: Differences in the disposable incomes of households with and without children Introduction Definitions and methodology Table 2.1. Household types discussed in the Special feature Differences in disposable incomes of households with and without children, 2016NPATRs for households with and without children Figure 2.1. Net average personal tax rates for households with and without children Disaggregation of differences in NPATRs Figure 2.2. Decomposition of differences in net personal average tax rates, 2016 Impact on disposable incomes on households Figure 2.3. Pre and post-tax disposable incomes as % of AW, 2016 Changes in NPATRs of households between 2000 and 2016 Changes in the OECD average NPATRs Table 2.2. Summary of net personal average tax rates, OECD average, 2000 and 2016Figure 2.4. Trends in OECD average net personal average tax rates over time Changes in country NPATRs between 2000 and 2016 Figure 2.5. Percentage point change in net personal average tax rates between 2000 and 2016 Figure 2.6. Net personal average tax rates in 2000 and 2016 Conclusions Notes Part I. International comparisons Chapter 3. 2017 Tax burdens Average tax burdens Marginal tax burdens Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2017