Taxing Wages 2022. Impact of Covid-19 on the tax wedge in OECD countries

Taxing Wages 2022. Impact of Covid-19 on the tax wedge in OECD countries

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2022 includes...

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Detalles Bibliográficos
Autor principal: OECD (-)
Autor Corporativo: OECD, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organization for Economic Cooperation & Development 2022.
Edición:1st ed
Colección:Taxing Wages
Materias:
Taxation.
Tax administration and procedure.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704919406719
Tabla de Contenidos:
  • Intro
  • Foreword
  • Table of contents
  • Executive Summary
  • Key findings
  • The average tax wedge for single workers increased in the majority of countries in 2021
  • The average tax wedge for households with children varied across the OECD in 2021
  • The impact of COVID-19 on the tax wedge in OECD countries (Special Feature)
  • Notes
  • Part I Tax burden comparisons and trends
  • Part I Tax burdencomparisons and trends
  • 1 Overview
  • Introduction
  • Taxation of single workers
  • Tax wedge
  • Personal average tax rates
  • Single versus one-earner couple taxpayers
  • Taxation of two-earner couples
  • Tax wedge
  • Personal average tax rates
  • Wages
  • References
  • Notes
  • 2 Special feature: Impact of COVID-19 on the tax wedge in OECD countries
  • Introduction
  • The impact of the pandemic on labour taxation and wages
  • The policy response to COVID-19 in 2020-21
  • Average wage trends during the pandemic and since 2001
  • Comparing changes to the tax wedge and average wages
  • Changes to the tax wedge between 2019 and 2021
  • Changes to the tax wedge since 2000
  • Changes to the level of the tax wedge
  • Changes to the composition of the tax wedge
  • Conclusion
  • References
  • Notes
  • 3 2021 tax burdens
  • Average tax burdens
  • Marginal tax burdens
  • Notes
  • 4 Graphical exposition of the 2021 tax burden
  • Notes
  • 5 2020 tax burdens (and changes to 2021)
  • Notes
  • 6 Evolution of the tax burden (2000-21)
  • Key trends between 2000 and 2021
  • Tax wedge
  • Average personal income tax rate
  • Net personal average tax rate
  • Progressivity
  • Families
  • Tables showing the income taxes, social security contributions and cash benefits
  • Note
  • Part II Country details, 2021
  • Part II Country details,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
  • 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
  • 5.2. Employers' contributions to private pension, health and related schemes
  • Denmark
  • 1. Personal income tax system
  • 1.1. Tax allowances and tax credits
  • 1.1.1. Standard reliefs
  • 1.1.2. Main non-standard tax reliefs applicable to an AW
  • 1.1.3. Tax credits.
  • 1.2. Central government income taxes.

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