Taxing wages 2015 : special feature : modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa

Taxing Wages Provides Unique Information On The 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 Paid By In-work Families. Table of contents Executive summary Chapter 1. Overview Introduction Review of results for 2014 Table 1.1. Comparison of total tax wedge Table 1.2. Income tax plus employee and employer social security contributions Figure 1.1. Income tax plus employee and employer social security contributions, 2014 Table 1.3. Income tax plus employee social security contributions, 2014 Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2014 Table 1.4. Comparison of total tax wedge by family type. Figure 1.3. Income tax plus employee contributions less cash benefits, 2014Table 1.5. Comparison of wage levels Table 1.6. Average Wage Industry Classification Chapter 2. Special feature: Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa Introduction The modelling results Table 2.1. Income tax plus employee and employer social security contributions, 2013 Figure 2.1. Income tax plus employees' and employers' social security contributions, 2013 Table 2.2. Comparison of total tax wedge, 2013. Table 2.3. Income tax plus employee social security contributions, 2013Table 2.4. Comparison of total tax wedge by family type, 2013 Table 2.5. Income tax plus employee and employer contributions less cash benefits, 2013 Table 2.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2013 Table 2.7. Income tax plus employee and employer contributions less cash benefits as a % of labour costs, 2010-13 Conclusions Supplement to the Special feature: Brazil, China, India, Indonesia and South Africa, 2013 Part I. International comparisons. Chapter 3. Tax burdens, 2014 estimatesAverage tax burdens Marginal tax burdens Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2014 Figure 3.1. Income tax plus employee and employer contributions less cash benefits, 2014 Table 3.2. Income tax plus employee contributions, 2014 Figure 3.2. Income tax plus employee contributions, 2014 Table 3.3. Income tax plus employee contributions less cash benefits, 2014 Figure 3.3. Income tax plus employee contributions less cash benefits, 2014 Table 3.4. Income tax, by family-type and wage level, 2014. Figure 3.4. Income tax, by family-type, 2014Table 3.5. Employee contributions, 2014 Figure 3.5. Employee contributions, 2014 Table 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2014 Figure 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2014 Table 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2014 Figure 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2014. "Over the past four years, the tax burden has increased in 23 OECD countries and fallen in 10. At the same time, personal income tax burdens have risen in 24 out of 34 countries, largely because a higher proportion of earnings was subject to tax as the value of tax free allowances and tax credits fell relative to earnings. In 2014, only 7 countries had higher statutory income tax rates for workers on average earnings than in 2010, and in 6 countries they were lower