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Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-wage Employment

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Herwig Immervoll

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Abstract

International comparisons of minimum-wage levels have largely focused on the gross value of minimum wages, ignoring the effects of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens facing minimum-wage workers. These are used as a basis for cross-country comparisons of the net earnings of these workers as well as the cost of employing them. In addition, results show the evolution of net incomes and labour costs during the 2000-2005 period and the relative importance of minimum-wage adjustments and...
Des comparaisons internationales en matière de salaire minimum ont examiné de près surtout la valeur brute du salaire minimum, sans tenir compte de l’incidence des impositions sur les coûts du travail et sur le revenu net des employés. Ce document présente des estimations de la pression fiscale qui s’exerce sur les travailleurs percevant le salaire minimum. Elles sont utilisées comme base pour effectuer des comparaisons entre pays des gains nets de ces travailleurs ainsi que du coût de leur embauche. De plus, les résultats montrent l’évolution des revenus nets et...

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File URL: http://dx.doi.org/10.1787/337686556262
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Paper provided by OECD, Directorate for Employment, Labour and Social Affairs in its series OECD Social, Employment and Migration Working Papers with number 46.

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Date of creation: 31 Jan 2007
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Handle: RePEc:oec:elsaab:46-en

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Find related papers by JEL classification:
D3 - Microeconomics - - Distribution
H2 - Public Economics - - Taxation, Subsidies, and Revenue
J2 - Labor and Demographic Economics - - Demand and Supply of Labor
J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. David Neumark & William Wascher, 2006. "Minimum Wages and Employment: A Review of Evidence from the New Minimum Wage Research," NBER Working Papers 12663, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  2. Armin Falk & Ernst Fehr & Christian Zehnder, 2005. "The Behavioral Effects of Minimum Wages," IZA Discussion Papers 1625, Institute for the Study of Labor (IZA). [Downloadable!]
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  3. Kertesi, Gábor & Köllo, János, 2003. "Fighting “Low Equilibria” by Doubling the Minimum Wage? Hungary’s Experiment," IZA Discussion Papers 970, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Kai-Uwe Müller & Viktor Steiner, 2008. "Would a Legal Minimum Wage Reduce Poverty?: A Microsimulation Study for Germany," Discussion Papers of DIW Berlin 791, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  2. Pierre Cahuc & Guy Laroque, 2007. "Optimal Taxation and Monopsonistic Labor Market: Does Monopsony Justify the Minimum Wage?," IZA Discussion Papers 2955, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  3. Eve Caroli & Jérôme Gautié & Annie Lamanthe, 2009. "High relative wages and high work intensity: The French food processing model in international perspective," PSE Working Papers 2009-23, PSE (Ecole normale supérieure). [Downloadable!]
  4. Werner Eichhorst & Verena Tobsch, 2008. "Familienunterstützende Dienstleistungen: Internationale Benchmarking-Studie," IZA Research Reports 17, Institute for the Study of Labor (IZA). [Downloadable!]
  5. Pio Baake & Vanessa von Schlippenbach, 2008. "Upfront Payments and Listing Decisions," Discussion Papers of DIW Berlin 793, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  6. Müller, Kai-Uwe & Steiner, Viktor, 2008. "Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany," IZA Discussion Papers 3491, Institute for the Study of Labor (IZA). [Downloadable!]
  7. Vandenberg, Paul, 2008. "Is Asia adopting flexicurity? A survey of employment policies in six countries," Economic and Labour Market Papers 2008-04, International Labour Office. [Downloadable!]
  8. Aghion, Philippe & Algan, Yann & Cahuc, Pierre, 2008. "Can Policy Interact with Culture? Minimum Wage and the Quality of Labor Relations," IZA Discussion Papers 3680, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  9. David S. Lee & Emmanuel Saez, 2008. "Optimal Minimum Wage Policy in Competitive Labor Markets," Working Papers 1105, Princeton University, Department of Economics, Industrial Relations Section.. [Downloadable!]
  10. David Lee & Emmanuel Saez, 2008. "Optimal Minimum Wage Policy in Competitive Labor Markets," NBER Working Papers 14320, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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