OECD-课税工资2016-2017：有无子女家庭可支配收入的差异（英文）-2018.10-596页-7mb

Summary of "Taxing Wages 2018"

Core Content

The report "Taxing Wages 2018" provides an in-depth analysis of the taxation of wages across all 35 OECD member countries for the year 2017, with comparisons to 2016. It examines the impact of personal income taxes, social security contributions (SSCs), and payroll taxes on net household incomes, focusing on how these taxes and benefits affect different family types.

Main Objectives

• To illustrate how personal income taxes, social security contributions, and payroll taxes are calculated.
• To examine the effect of these levies and cash family benefits on net household incomes.
• To provide quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of individuals and families.

Key Concepts

• Tax wedge: The difference between total labour costs to the employer and the net take-home pay of the employee, expressed as a percentage of labour costs.
• Net Personal Average Tax Rate (NPATR): The ratio of personal income tax and employee SSCs (net of cash benefits) to gross wage earnings.
• Marginal Tax Rate: The portion of an increase in gross earnings that is taken by taxes and contributions (net of cash benefits).

Main Findings

2017 Tax Burden Overview

• The average NPATR for single workers without children was 25.5%, with Belgium having the highest at 40.5% and Chile and Mexico having the lowest at 7% and 11.2%, respectively.
• The average tax wedge for the OECD was 35.9%, indicating that, on average, employers paid 35.9% of total labour costs in taxes and contributions.
• The highest tax wedges in 2017 were in Belgium (53.7%), Germany (49.7%), Italy (47.7%), France (47.6%), and Austria (47.4%).
• The lowest tax wedges were in Chile (7.0%), New Zealand (18.1%), and Mexico (20.4%).

Changes from 2016 to 2017

• The OECD average tax wedge decreased by 0.13 percentage points.
• 18 countries saw an increase in the tax wedge, 16 countries a decrease, and 1 country (Chile) no change.
• The largest decreases were in Hungary (-2.10 percentage points), Luxembourg (-1.76 percentage points), and Finland (-1.18 percentage points).
• The largest increase was in Turkey (+0.41 percentage points).
• The NPATR for the average single worker increased in 20 countries, decreased in 13 countries, and remained unchanged in Chile and Hungary.

Impact on Families with Children

• Households with children generally face lower NPATRs than those without, due to higher cash benefits.
• For single workers with children, the highest NPATR was in Turkey (25.9%), while the lowest were in Czech Republic (0.7%), Canada (1.2%), and Ireland (1.2%).
• In Poland, the NPATR was negative (-4.8%), as cash benefits exceeded total taxes and contributions.
• The average tax wedge for families with children was 26.1%, with France (39.4%) having the highest and New Zealand (6.4%) the lowest.
• The OECD average tax wedge for families with children increased by 0.23 percentage points from 2016 to 2017.

Country-Specific Trends

• Australia, Ireland, and Latvia saw the largest increases in the tax wedge for families with children.
• Poland and Hungary experienced the largest decreases.
• The tax wedge for families with children was lower than for single individuals in all OECD countries except Chile and Mexico, where both types faced similar tax levels.

Structure of the Report

• Chapter 1: Overview of 2017 results, focusing on the tax wedge and NPATR for different family types.
• Chapter 2: Special feature on differences in disposable incomes between households with and without children.
• Part I: International comparisons of 2016 and 2017 tax burdens, including graphs and tables.
• Part II: Historical trends in tax burdens from 2000 to 2017.
• Part III: Detailed country-specific data, including tax levels, social security contributions, and cash benefits for eight family types.
• Annex: Description of the methodology and its limitations.

Methodology

• The report uses gross wage earnings as a reference to calculate tax burdens.
• The average wage (AW) is used as a benchmark, with workers assumed to earn either 100% or 67% of the average wage.
• Tax wedge is calculated as the sum of personal income tax, employee and employer SSCs, and payroll taxes, minus cash benefits, expressed as a percentage of labour costs.
• The tax year varies by country, with Australia, New Zealand, and the UK using a backward-looking approach, while others use a forward-looking approach.

Key Insights

• The tax system significantly affects household disposable income, especially for families with children.
• Progressivity in the tax system is evident in many countries, with higher tax burdens for higher earners.
• Social security contributions and cash benefits play a crucial role in reducing the effective tax burden for families with children.
• The tax wedge is a key indicator for understanding labour cost levels and overall tax burden on employment.

Notes

• The statistical data for Israel is provided by Israeli authorities and does not prejudice the status of territories under international law.
• Corrigenda to OECD publications can be found online.
• The report is published by the OECD, with financial assistance from the EU.
• StatLinks are provided to access Excel® files from the data presented in the report.