Taxing Wages provides unique information on the taxes paid onwages in OECD countries. It covers personal income taxes and socialsecurity contributions paid by employees; social security contributionsand payroll taxes paid by employers and cash benefits paid by in-workfamilies. The purpose is to illustrate how these taxes and benefitsare calculated in each member country and to examine how they impact onhousehold incomes. The results also enable quantitative cross-countrycomparisons of labour cost levels and the overall tax and benefitposition of single persons and families on different levels of earnings.

The publication shows this information for eight household typeswhich vary by income level and household composition and the resultsreported include the marginal and average tax burdens for one and twoearner families and the total labour costs of employers. These data arewidely used in academic research and in the preparation and evaluationof social and economic policy making.

Taxing Wages 2013 includes a special feature entitled: ‘Average personal income tax rate and tax wedge progression in OECD countries.