Non-Tax Compulsory Payments as an Additional Burden on Labour Income:
In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelyman...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2011
|
| Schriftenreihe: | OECD Taxation Working Papers
no.8 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer's labour costs or reduce the employee's net take-home pay in a similar way to taxes, although they do not necessarily have the same behavioural impact. This paper discusses the different non-tax compulsory payments levied in OECD member countries and calculates "compulsory payment indicators", which combine non-tax compulsory payments and taxes into an overall indicator of the burden of compulsory government regulation on labour income. The analysis shows that especially employers have to pay non-tax compulsory payments and that they have a considerable impact on the "tax wedge" rankings that are published in the OECD's Taxing Wages Report. |
| Beschreibung: | 1 Online-Ressource (31 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5kg3h0sn2g6k-en |
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| spelling | Brys, Bert VerfasserIn aut Non-Tax Compulsory Payments as an Additional Burden on Labour Income Bert, Brys = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail / Bert, Brys Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail Paris OECD Publishing 2011 1 Online-Ressource (31 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.8 In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer's labour costs or reduce the employee's net take-home pay in a similar way to taxes, although they do not necessarily have the same behavioural impact. This paper discusses the different non-tax compulsory payments levied in OECD member countries and calculates "compulsory payment indicators", which combine non-tax compulsory payments and taxes into an overall indicator of the burden of compulsory government regulation on labour income. The analysis shows that especially employers have to pay non-tax compulsory payments and that they have a considerable impact on the "tax wedge" rankings that are published in the OECD's Taxing Wages Report. Taxation FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5kg3h0sn2g6k-en Volltext |
| spellingShingle | Brys, Bert Non-Tax Compulsory Payments as an Additional Burden on Labour Income Taxation |
| title | Non-Tax Compulsory Payments as an Additional Burden on Labour Income |
| title_alt | Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail |
| title_auth | Non-Tax Compulsory Payments as an Additional Burden on Labour Income |
| title_exact_search | Non-Tax Compulsory Payments as an Additional Burden on Labour Income |
| title_full | Non-Tax Compulsory Payments as an Additional Burden on Labour Income Bert, Brys = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail / Bert, Brys |
| title_fullStr | Non-Tax Compulsory Payments as an Additional Burden on Labour Income Bert, Brys = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail / Bert, Brys |
| title_full_unstemmed | Non-Tax Compulsory Payments as an Additional Burden on Labour Income Bert, Brys = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail / Bert, Brys |
| title_short | Non-Tax Compulsory Payments as an Additional Burden on Labour Income |
| title_sort | non tax compulsory payments as an additional burden on labour income |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5kg3h0sn2g6k-en |
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