and household taxes are more progressive in the united states than in most eu countries however some countries including chile korea and japan combine a relatively low tax burden with very little progressivity the data are available for only a few years which makes it difficult to assess the impact of tax reforms furthermore most household surveys focus on the personal income tax social security contributions paid by employees and sometimes property taxes they do not therefore take into account consumption taxes employers social security contributions and corporate income taxes thus leaving aside more than of total tax revenues on average across the oecd