Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment:
International comparisons of minimum-wage levels have largely focused on the gross value of minimum wages, ignoring the effects of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens facing minimum-wage workers. These are used as a basis fo...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2007
|
| Schriftenreihe: | OECD Social, Employment and Migration Working Papers
no.46 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | International comparisons of minimum-wage levels have largely focused on the gross value of minimum wages, ignoring the effects of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens facing minimum-wage workers. These are used as a basis for cross-country comparisons of the net earnings of these workers as well as the cost of employing them. In addition, results show the evolution of net incomes and labour costs during the 2000-2005 period and the relative importance of minimum-wage adjustments and... |
| Beschreibung: | 1 Online-Ressource (24 p.) 21 x 29.7cm. |
| DOI: | 10.1787/337686556262 |
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| spelling | Immervoll, Herwig VerfasserIn aut Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment Herwig, Immervoll Paris OECD Publishing 2007 1 Online-Ressource (24 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Social, Employment and Migration Working Papers no.46 International comparisons of minimum-wage levels have largely focused on the gross value of minimum wages, ignoring the effects of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens facing minimum-wage workers. These are used as a basis for cross-country comparisons of the net earnings of these workers as well as the cost of employing them. In addition, results show the evolution of net incomes and labour costs during the 2000-2005 period and the relative importance of minimum-wage adjustments and... Social Issues/Migration/Health FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/337686556262 Volltext |
| spellingShingle | Immervoll, Herwig Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment Social Issues/Migration/Health |
| title | Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment |
| title_auth | Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment |
| title_exact_search | Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment |
| title_full | Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment Herwig, Immervoll |
| title_fullStr | Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment Herwig, Immervoll |
| title_full_unstemmed | Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment Herwig, Immervoll |
| title_short | Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment |
| title_sort | minimum wages minimum labour costs and the tax treatment of low wage employment |
| topic | Social Issues/Migration/Health |
| topic_facet | Social Issues/Migration/Health |
| url | https://doi.org/10.1787/337686556262 |
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