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

Author

Listed:
  • Herwig Immervoll

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...

Suggested Citation

  • Herwig Immervoll, 2007. "Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment," OECD Social, Employment and Migration Working Papers 46, OECD Publishing.
    • Handle: RePEc:oec:elsaab:46-en
    DOI: 10.1787/337686556262
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    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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