Taxing Wages 2021


Book Description

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 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.







OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax


Book Description

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.




OECD Tax Policy Studies Tax Burdens Alternative Measures


Book Description

This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.




OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries


Book Description

This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.