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The "Taxing Wages" Approach to Measuring the Tax Burden on Labour

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  • Christopher Heady

Abstract

This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by different population structures. However, it is limited by considering a restricted number of household types and a fairly narrow income range. Thus, this methodology should be seen as a complement to other methodologies, rather than a replacement for them.

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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/WP/WP-CESifo_Working_Papers/wp-cesifo-2003/wp-cesifo-2003-06/cesifo_wp967.pdf
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Bibliographic Info

Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 967.

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Date of creation: 2003
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Handle: RePEc:ces:ceswps:_967

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  1. Sutherland, Holly, 2001. "EUROMOD: an integrated European benefit-tax model: final report," EUROMOD Working Papers EM9/01, EUROMOD at the Institute for Social and Economic Research.
  2. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
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Cited by:
  1. Peter Egger & Doina Maria Radulescu, 2009. "The Influence of Labour Taxes on the Migration of Skilled Workers," The World Economy, Wiley Blackwell, vol. 32(9), pages 1365-1379, 09.
  2. Jan-Egbert Sturm & Bjørn Volkerink, 2003. "How to Measure the Tax Burden on Labour at the Macro-Level?," CESifo Working Paper Series 963, CESifo Group Munich.
  3. Wolfgang Ochel, 2005. "Concepts and Measurement of Labour Market Institutions," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 3(4), pages 40-55, 01.

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