Les Impôts Sur les Salaires 2022.

Les Impôts Sur les Salaires 2022.

Cette publication phare annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l'OCDE. L'édition 2022 des Impôts sur les salaires inclut une étude spéciale intitulée « L'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE »....

Descripción completa

Detalles Bibliográficos
Autor principal: OECD (-)
Autor Corporativo: OECD, author, issuing body (author)
Formato: Libro electrónico
Idioma:Francés
Publicado: Paris : Organization for Economic Cooperation & Development 2022.
Edición:1st ed
Colección:Les Impôts Sur les Salaires
Materias:
Taxation.
Tax administration and procedure.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009703267306719
Tabla de Contenidos:
  • Intro
  • Avant-propos
  • Résumé
  • Principaux résultats
  • En 2021, le coin fiscal moyen pour les travailleurs célibataires a augmenté dans la majorité des pays
  • En 2021, le coin fiscal moyen pour les ménages avec enfants variait d'un pays à l'autre de l'OCDE
  • L'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE (Étude spéciale).
  • Notes
  • Partie I Comparaisons et évolution de la charge fiscale
  • Partie I Comparaisons et évolution de la charge fiscale
  • 1 Synthèse
  • Introduction
  • Imposition des salariés célibataires
  • Coin fiscal
  • Taux moyen d'imposition des personnes physiques
  • Comparaison de la situation d'un célibataire et d'un couple disposant d'un seul salaire
  • Imposition des couples disposant de deux salaires
  • Coin fiscal
  • Taux moyen d'imposition des personnes physiques
  • Salaires
  • Références
  • Notes
  • 2 Étude spéciale : l'impact du COVID-19 sur le coin fiscal dans les pays de l'OCDE
  • Introduction
  • L'impact de la pandémie sur la fiscalité du travail et les salaires
  • La réponse des pouvoirs publics au COVID-19 en 2020-21
  • Évolution du salaire moyen pendant la pandémie et depuis 2001
  • Comparaison des variations du coin fiscal et des salaires moyens
  • Variations du coin fiscal entre 2019 et 2021
  • Variations du coin fiscal depuis 2000
  • Variations du niveau du coin fiscal
  • Variations de la composition du coin fiscal
  • Conclusion
  • References
  • Notes
  • 3 Charges fiscales, 2021
  • Charges fiscales moyennes
  • Charges fiscales marginales
  • Notes
  • 4 Illustration graphique de la charge fiscale pour 2021
  • Notes
  • 5 Charges fiscales 2020 (et variations entre 2020 et 2021)
  • Notes
  • 6 Évolution de la charge fiscale (2000-21)
  • Évolution chronologique
  • Faits marquants
  • Coin fiscal
  • Taux moyen de l'impôt sur le revenu des personnes physiques.
  • Taux moyen net d'imposition des personnes physiques
  • Progressivité
  • Familles
  • Tableaux indiquant les impôts sur le revenu, les cotisations de sécurité sociale et les prestations en espèces
  • Notes
  • Partie II Informations détaillées par pays, pour 2021
  • Partie II Informations détaillées par pays, pour 2021
  • Australia (2020-2021 Income tax year)
  • 1. Personal income tax system
  • 1.1. Federal income tax
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and credits
  • 1.1.2.1. Standard tax reliefs
  • 1.1.2.2. Main non-standard tax reliefs applicable to an average worker include:
  • 1.1.3. Tax schedule
  • 1.2. State and local income taxes
  • 2. Social security contributions
  • 2.1. Employees' contributions
  • 2.2. Employers' contributions
  • 3. Other taxes
  • 3.1. Pay-roll tax
  • 4. Universal cash transfers
  • 4.1. Transfers related to marital status
  • 4.2. Transfers related to dependent children
  • 4.3. Other transfers
  • 5. Recent changes in the tax/benefit system
  • 5.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 6. Memorandum items
  • 6.1. Identification of an average worker
  • 6.2. Employers' contribution to private health and pension scheme
  • Austria
  • 1. Personal Income Tax
  • 1.1. Central government income tax
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances
  • 1.1.2.1. Standard tax reliefs
  • 1.1.2.2. Non-standard tax reliefs
  • 1.1.3. Rate Schedule
  • 1.1.4. Tax credits
  • 1.1.4.1. Standard tax credits:
  • 1.1.4.2 Non-standard tax credit
  • 1.2. State and local income taxes
  • 2. Compulsory Social Security Contributions to Schemes Operated within the Government Sector
  • 2.1. Employee and Employer Social Security Contributions
  • 2.2. Payroll taxes
  • 3. Universal Cash Transfers
  • 3.1. Transfers related to marital status
  • 3.2. Transfers for dependent children.
  • 4. Main Changes in Tax/Benefit Systems Since 2004
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum Items
  • 5.1. Calculation of Earnings Data
  • Belgium
  • 1. Personal income tax system
  • 1.1. Federal government income tax
  • 1.1.1. Tax unit
  • 1.1.1.1. Schedule
  • 1.1.2. Tax allowances
  • 1.1.2.1. Deduction of social security contributions
  • 1.1.2.2. Work-related expenses
  • 1.1.2.3. Non-earning spouse allowance (quotient conjugal)
  • 1.1.2.4. Exempt income
  • 1.1.2.5. Schedule
  • 1.2. Regional and local government taxes
  • 1.3. Tax credits
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Rates and ceiling
  • 2.2. Deductions according to family status or gender
  • 3. Universal cash transfers
  • 3.1. New regional system - Brussels-Capital region
  • 3.2. Old system
  • 4. Main changes in the tax/benefit system since 2016
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum Items
  • 5.1. Identification of AW and valuation of earnings
  • Notes
  • Canada
  • 1. Personal Income Tax Systems
  • 1.1. Central/federal government income taxes
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and credits
  • 1.1.2.1. Standard reliefs
  • 1.1.2.2. Main non-standard tax reliefs applicable to an average worker:
  • 1.1.3. Tax schedule
  • 1.2. State and local income taxes
  • 1.2.1. General description
  • 1.2.2. Tax regime selected for this study
  • 2. Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
  • 2.1. Employees' contributions
  • 2.1.1. Pensions
  • 2.1.2. Sickness
  • 2.1.3. Unemployment
  • 2.1.4. Work injury
  • 2.2. Employers' contributions
  • 2.2.1. Pensions
  • 2.2.2. Sickness
  • 2.2.3. Unemployment
  • 2.2.4. Work injury.
  • 3. Universal Cash Transfers
  • 3.1. Transfers related to marital status
  • 3.2. Transfers for dependent children
  • 3.2.1. Federal
  • 3.2.2. Provincial
  • 4. Main changes in the Tax/Benefit system since 2009
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 4.1.1. CCB: extra payments
  • 4.1.2. GST credit: one-time supplementary payment and extending benefit payments
  • 4.2. Identification of an Average Worker
  • 4.3. Employer contributions to private health and pension schemes
  • Notes
  • Chile
  • 1. Personal income tax system
  • 1.1. Central/federal government income taxes
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and credits
  • 1.1.2.1. Standard tax reliefs
  • 1.1.2.2. Main non-standard tax reliefs
  • 1.1.3. Tax schedule
  • 1.2. State and local income taxes
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Employees' contributions
  • 2.2. Employers' contributions
  • 3. Universal cash transfers
  • 3.1. Marital status-related transfers
  • 3.2. Transfers related to dependent children
  • 3.3. Income Tested Transfers
  • 3.4. Universal Transfers
  • 4. Recent changes in the tax/benefit system
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum items
  • 5.1. Identification of an average worker
  • 5.2. Employers' contribution to private health and pension schemes
  • Notes
  • Colombia
  • 1. Personal income tax system
  • 1.1. Central/federal government income taxes
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and credits
  • 1.1.2.1. Standard tax reliefs
  • 1.1.2.2 Main non-standard tax reliefs
  • 1.1.3. Tax schedule
  • 1.2. State and local income taxes
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Employees' contributions.
  • 2.2. Employers' contributions
  • 3. Universal cash transfers
  • 3.1. Marital status-related transfers
  • 3.2. Transfers related to dependent children
  • 4. Main Changes in Tax/Benefit Systems Since 2019
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum items
  • 5.1. Identification of an average worker and calculation of earnings
  • Notes
  • Costa Rica
  • 1. Personal income tax system
  • 1.1. Central government income tax
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and tax credits
  • 1.1.2.1. Standard tax allowances and tax credits
  • 1.1.2.2. Main non-standard tax allowances and tax credits
  • 1.1.3. Tax schedule
  • 1.2. State and local taxes
  • 2. Compulsory social security contributions to schemes operated within the government sector
  • 2.1. Employee contributions
  • 2.2. Employer contributions
  • 3. Universal cash transfers
  • 3.1. Marital status-related transfers
  • 3.2. Transfers related to dependent children
  • 4. Recent changes in the tax/benefit system
  • 4.1. Changes to labour taxation due to the COVID pandemic in 2020 and 2021
  • 5. Memorandum items
  • 5.1. Identification of an average worker
  • Czech Republic
  • 1. Personal Income Tax System
  • 1.1. Central government income taxes
  • 1.1.1. Tax unit
  • 1.1.2. Tax allowances and tax credits
  • 1.1.2.1. Standard reliefs
  • 1.1.2.2. Main non-standard tax reliefs applicable to an AW
  • 1.1.2.3. Tax schedule
  • 1.1.2.4. Tax credits
  • 1.2. State and local income tax
  • 2. Compulsory Social Security Contributions to Schemes Operated within the Government Sector
  • 2.1. Employees' contributions
  • 2.2. Employers' contributions
  • 3. Universal Cash Transfers
  • 3.1. Transfers related to marital status
  • 3.2. Transfers for dependent children
  • 3.3. Additional transfers.
  • 4. Main Changes in Tax/Benefit Systems since 2021.

Ejemplares similares