Taxing Wages 1999 [electronic resource] : Taxes on Wages and Salaries, Social Security Contributions for Employees and their Employers, Child Benefits
Publishing, OECD.
Organisation for Economic Co-operation and Development StaffCorporate Author
Paris : Organisation for Economic Co-operation and Development,
2000.
Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all 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.
Description based upon print version of record.
Foreword; Avant-propos; Table of contents; Table des matières; Part I. Basic Methodology and Main Results; Partie I. Méthodologie de base et principaux résultats; Part II. Comparative Tables and Charts; Partie II. Tableaux et graphiques comparatifs; Part III. Methodology and Limitations; Partie III. Méthodes et limites de l'étude; Part IV. Country Tables, 1998; Partie IV. Tableaux par pays, 1998 (voir ci-dessus); Part V. Description of Tax/Benfit Systems, 1998; Partie V. Description des systèmes d'impôt et de prestations sociales, 1998; Annexes
Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all 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.
Income -- OECD countries -- Statistics.
Income tax -- OECD countries -- Statistics.
Wages -- Taxation -- OECD countries.
Taxing WagesLes impôts sur les salaires