Non-Tax Compulsory Payments as an Additional Burden on Labour Income: = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail
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: | DE-863 |
| 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 Seiten) 21 x 29.7cm. |
Internformat
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| indexdate | 2025-03-07T12:35:11Z |
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| spelling | Brys, Bert VerfasserIn aut Non-Tax Compulsory Payments as an Additional Burden on Labour Income = 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 Seiten) 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 |
| spellingShingle | Brys, Bert Non-Tax Compulsory Payments as an Additional Burden on Labour Income = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail Taxation |
| title | Non-Tax Compulsory Payments as an Additional Burden on Labour Income = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail |
| 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 = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail |
| title_exact_search | Non-Tax Compulsory Payments as an Additional Burden on Labour Income = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail |
| title_full | Non-Tax Compulsory Payments as an Additional Burden on Labour Income = 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 = 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 = 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 les prelevements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail |
| title_sub | = Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail |
| topic | Taxation |
| topic_facet | Taxation |
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