Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries:
The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents...
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| Main Author: | |
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| Other Authors: | , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2013
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| Series: | OECD Taxation Working Papers
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| Subjects: | |
| Online Access: | kostenfrei |
| Summary: | The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34 OECD member countries on the basis of average effective income tax rates and tax wedges which are calculated using the OECD's Taxing Wages framework. The analysis shows a decreasing pattern of tax progressivity across income levels. In some countries, the tax system becomes regressive when the SSC ceiling has been reached. Also, child benefits increase progressivity (especially at low income levels) and their effect is larger than the flattening impact of SSCs, except at top income levels. Reductions in SSCs targeted at low-incomes and dependant spouse allowances increase progressivity in some OECD countries. Income-splitting systems typically have the opposite effect |
| Physical Description: | 1 Online-Ressource (47 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k4c0vhzsq8v-en |
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| spelling | Paturot, Dominique Verfasser aut Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE Paris OECD Publishing 2013 1 Online-Ressource (47 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34 OECD member countries on the basis of average effective income tax rates and tax wedges which are calculated using the OECD's Taxing Wages framework. The analysis shows a decreasing pattern of tax progressivity across income levels. In some countries, the tax system becomes regressive when the SSC ceiling has been reached. Also, child benefits increase progressivity (especially at low income levels) and their effect is larger than the flattening impact of SSCs, except at top income levels. Reductions in SSCs targeted at low-incomes and dependant spouse allowances increase progressivity in some OECD countries. Income-splitting systems typically have the opposite effect Taxation Mellbye, Kirsti ctb Brys, Bert ctb https://doi.org/10.1787/5k4c0vhzsq8v-en Verlag kostenfrei Volltext |
| spellingShingle | Paturot, Dominique Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries Taxation |
| title | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries |
| title_alt | Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE |
| title_auth | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries |
| title_exact_search | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries |
| title_exact_search_txtP | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries |
| title_full | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys |
| title_fullStr | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys |
| title_full_unstemmed | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys |
| title_short | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries |
| title_sort | average personal income tax rate and tax wedge progression in oecd countries |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5k4c0vhzsq8v-en |
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