Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
AbstractThe tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of total government revenues in 2008 (OECD, 2010). With tax burdens differentiated by earnings level and family situation, they serve a central role as redistribution policies. Importantly, by shaping both work incentives and the cost of labour, the level and structure of these taxes are major influences on the functioning of labour markets...
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Bibliographic InfoPaper provided by OECD Publishing in its series OECD Taxation Working Papers with number 10.
Date of creation: 03 Nov 2011
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-11-07 (Accounting & Auditing)
- NEP-ALL-2011-11-07 (All new papers)
- NEP-LAB-2011-11-07 (Labour Economics)
- NEP-PUB-2011-11-07 (Public Finance)
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