목차
Foreword 3
Executive Summary 15
Key findings 16
Notes 17
Part I Effective tax rates on labour income Comparisons and trends 18
1 Overview
Introduction 20
Taxation of single workers 21
Single versus one - earner couple taxpayers 29
Taxation of two - earner couples 32
Wages 36
References 41
Notes 41
2 Special feature : Tax and gender through the lens of the second earner 42
Introduction 42
Tax policy contributes to persistent disparities between men and women in the labour market 42
Methodology, assumptions and limitations 46
The average tax wedge on second earners 50
Marginal tax wedge on second earners 57
Conclusion 60
References 62
Annex 2. A. 64
Notes 69
3 Effective tax rates on labour income in 2023 71
Average tax rates 72
Marginal tax rates 74
Notes 96
4 Graphical exposition of effective tax rates in 2023 97
Notes 138
5 Effective tax rates on labour income in 2022 139
6 Evolution of effective tax rates on labour income (2000-23) 154
Long - term trends in labour taxation since 2000 155
Note 182
Part II Country details, 2023 183
Australia (2022-2023 Income tax year) 184
Personal income tax system 187
Social security contributions 189
Other taxes 190
Universal cash transfers 190
Recent changes in the tax / benefit system 193
Memorandum items 194
Austria 200
1. Personal Income Tax 203
2. Compulsory Social Security Contributions to Schemes Operated within the Government Sector 206
3. Universal Cash I ransters 206
4. Main Changes in Tax / Benefit Systems Since 2004 207
5. Memorandum Items 209
Belgium 215
1. Personal income tax system 218
2. Compulsory social security contributions to schemes operated within the government sector 221
3. Universal cash transfers 223
4. Main changes in the tax / benefit system since 2016 224
5. Memorandum Items 225
Canada 230
1. Personal Income Tax Systems 233
2. Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 236
3. Universal Cash Transfers 238
4. Main changes in the Tax / Benefit system since 2009 239
Notes 244
Chile 245
1. Personal income tax system 248
2. Compulsory social security contributions to schemes operated within the government sector 249
3. Universal cash transfers 251
4. Recent changes in the tax / benefit system 252
5. Memorandum items 252
Notes 255
Columbia 257
1. Personal income tax system 260
2. Compulsory social security contributions to schemes operated within the government sector 261
3. Universal cash transfers 262
4. Main Changes in Tax/Benefit Systems Since 2019 263
5. Memorandum items 263
Notes 266
Costa Rica 267
1. Personal income tax system 270
2. Compulsory social security contributions to schemes operated within the government sector 271
3. Universal cash transfers 271
4. Recent changes in the tax / benefit system 272
5. Memorandum items 272
Czechia 275
1. Personal income tax system 278
2. Compulsory social security contributions to schemes operated within the government sector 280
3. Universal cash transfers 280
4. Main changes in the tax / benefit system since 2023 281
5. Memorandum items 282
Denmark 285
1. Personal income tax system 288
2. Compulsory social security contributions to schemes operated within the government sector 290
3. Universal cash transfers 291
4. Main changes in the tax / benefit systems 291
5. Memorandum items 294
Estonia 298
1. Personal income tax system 301
2. Compulsory social security insurance system 302
3. Payroll tax 302
4. Universal cash transfers 303
5. Main changes in the tax / benefit system since 2005 303
6. Memorandum items 303
Finland 308
1. Personal income tax system 311
2. Compulsory social security contributions to schemes operated within the government sector 312
3. Universal cash transfers 313
4. Main changes in the tax / benefit system since 2022 313
5. Memorandum items 314
France 317
1. Personal income tax system 320
2. Compulsory social security contributions to schemes operated within the government sector 321
3. Universal cash transfers 323
4. Recent changes in the tax system and social benefits regime since tha taxation of 2015 income 325
5. Memorandum items 326
Notes 333
Germany 334
1. Personal income tax system 337
2. Mandatory Social Security Contributions to schemes operated within the Government Sector 356
3. Universal cash transfers 357
4. Main changes in the tax / benefit system since 2016 358
5. Memorandum items 358
Notes 361
Greece 349
1. Personal income tax system 352
2. Mandatory Social Security Contributions to schemes operated within the Government Sector 356
3. Universal cash transfers 357
4. Recent changes in the tax / benefit system since 2016 358
5. Memorandum items 358
Notes 361
Hungary
1. Personal income tax system 365
2. Compulsory social security contributions to schemes operated within the government sector 366
3. Universal cash transfers 368
4. Recent changes in the tax / benefit system Since 2010 368
5. Memorandum items 369
Iceland373
1. Personal income tax system 376
2. Compulsory social security contributions to schemes operated within the government sector 377
3. Universal cash transfers 377
4. Main changes in the tax / benefit system Since 1998 378
5. Memorandum items 381
Notes 384
Ireland 385
1. Personal income tax system 388
2. Compulsory social security contributions to schemes operated within the government sector 390
3. Universal cash transfers 30-
4. Recent changes in the tax / benefit system Since 2016 392
5. Memorandum items 392
Notes 396
Israel 397
1. Personal income tax system 400
2. Compulsory social insurance system 401
3. Payroll taxes 402
4. Universal cash transfers 402
5. Main changes in the tax / benefit system since 2002 403
5. Memorandum items 404
Italy 409
1. Personal income tax 412
2. Compulsory social security 415
3. Universal cash transfers 415
4. Main changes 416
5. Memorandum items 417
Notes 420
Japan 421
1. Personal income tax systems 424
2. Compulsory social security contributions to schemes operated within the government sector 428
3. Cash Benefits 429
4. Main changes in the tax / benefit system since 1998 431
5. Memorandum items 433
Notes 437
Korea 438
1. Personal income tax system 441
2. Compulsory social security contributions to schemes operated within the government sector 444
3. Universal Cash Transfers 446
4. Main changes in the tax / benefit system since 2000 446
5. Memorandum items 448
Latvia 451
1. Personal income tax system 454
2. Compulsory social security contributions to schemes operated within the government sector 457
3. Universal cash transfers 459
4. Recent changes in the tax / benefit system in 2023 460
5. Memorandum items 460
Notes462
Lithuania 463
1. Personal income tax system 4466
2. Compulsory social security insurance system 467
3. Universal cash transfers 469
4. Recent changes in the tax / benefit system since 2000 469
5. Memorandum items 473
Luxembourg 478
1. Personal income tax system 481
2. Compulsory social security contributions to schemes operated within the government sector 484
3. Universal cash transfers 485
4. Main changes since 2008 485
5. Memorandum items 487
Mexico 492
1. Personal income tax 495
2. Compulsory social security contributions to schemes operated within the government sector 497
3. Universal cash transfers 497
4. Main changes in the tax / benefit system since 1995 498
5. Memorandum items 499
Notes 501
Netherlands 503
1. Personal income tax 506
2. Compulsory social security contributions to schemes operated within the government sector 508
3. Universal cash transfers 509
4. Recent changes in the tax / benefit system since 2000 510
5. Memorandum items 512
Notes 516
New Zealand (2023-2024 Income tax year) 517
1. Personal income tax system 520
2. Compulsory social security contributions to schemes operated within the government sector 520
3. Universal cash transfers 521
4. Main changes in the tax / benefit system Since 2021/22 522
5. Memorandum items 522
Norway 525
1. Personal income tax system 528
2. Compulsory social security contributions to schemes operated within the government sector 529
3. Universal cash transfers 529
4. Main changes in the tax / benefit system Since 2002 530
5. Memorandum items 534
Poland 537
1. Personal income tax system 540
2. Compulsory social security contributions to schemes operated within the government sector 543
3. Universal cash transfers 543
4. Main changes in the tax / benefit system Since 2012 545
5. Memorandum items 547
Notes 550
Portugal 551
1. Personal income tax system 554
2. Compulsory social security contributions to schemes operated within the government sector 557
3. Universal cash transfers 558
4. Main changes in the tax / benefit system since 2006 559
5. Memorandum items 559
Slovak Republic 563
1. Personal income tax system 566
2. Compulsory social security contributions to schemes operated within the government sector 568
3. Universal cash transfers 570
4. Main changes in the tax / benefit systems since 2017 572
5. Memorandum items 574
Notes 578
Slovenia 579
1. Personal income tax system 582
2. Compulsory social security insurance system 584
3. Payroll tax 584
3. Universal cash transfers 585
4. Main changes in the tax / benefit system since 2005 586
Spain 592
1. Personal income tax system 595
2. Compulsory social security contributions to schemes operated within the government sector 597
3. Universal cash transfers 598
4. Main changes in the tax / benefit systems in 2017 598
5. Memorandum items 598
Sweden 602
1. Personal income tax systems 605
2. Compulsory social security contributions to schemes operated within the government sector 607
3. Universal cash transfers 608
4. Main changes in the tax / benefit systems since 1998 608
5. Memorandum items 609
Switzerland 613
1. Personal income tax system 616
2. Compulsory social security contributions to schemes operated within the government sector 620
3. Universal cash benefits 621
4. Main changes in the tax / benefit system since 1998 621
5. Memorandum item 621
Turkiye 626
1. Personal income tax systems 529
2. Compulsory social security contributions to schemes operated within the government sector 630
3. Universal cash transfers 631
4. Main changes in the tax / benefit system since 2004 631
5. Memorandum items 632
Notes 634
United Kingdom (2023-2024 Income tax year) 635
1. Personal income tax system 638
2. Compulsory social security contributions to schemes operated within the government sector 639
3. Universal cash transfers 639
4. Recent changes in the tax / benefit system 640
5. Memorandum items 640
United Stated 644
1. Personal income tax system 647
2. Compulsory social security contributions to schemes operated within the government sector 650
3. Universal cash transfers 650
4. Principal changes since 2017 651
5. Memorandum items 651
Notes 655
Annex A. Methodology and limitations 656
Notes 676
