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Consumption Taxation as an Additional Burden on Labour Income

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  • Fidel Picos-Sánchez

    (University of Vigo)

Abstract

The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash benefits received by families. The Report calculates the average and marginal tax burden on labour income for taxpayers at different income levels and with different family characteristics (single taxpayers and married couples with or without children). The aim of this paper is to explore the possible consequences of broadening the TW model by introducing consumption taxes, and so include the taxes that workers pay when they spend their wages in addition to the taxes that are paid when they earn them. This has been done by using micro data from Household Budget Surveys provided by several OECD countries and Eurostat, to simulate consumption taxes for families with similar characteristics to the eight types defined in Taxing Wages.

Suggested Citation

  • Fidel Picos-Sánchez, 2011. "Consumption Taxation as an Additional Burden on Labour Income," OECD Taxation Working Papers 7, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:7-en
    DOI: 10.1787/5kg3h0t4xlq4-en
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    Cited by:

    1. Nico Pestel & Eric Sommer, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," SOEPpapers on Multidisciplinary Panel Data Research 624, DIW Berlin, The German Socio-Economic Panel (SOEP).
    2. Margit Schratzenstaller & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797, February.
    3. Bernardi, Luigi, 2014. "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper 56856, University Library of Munich, Germany.
    4. Luigi Bernardi, 2014. "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers 2, Società Italiana di Economia Pubblica.
    5. Thomas Leoni & Margit Schratzenstaller, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851, February.

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