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Organisation for Economic Co-operation and Development

The Organisation for Economic Co-operation and Development (OECD) is an international economic organisation of 34 countries founded in 1961 to stimulate economic progress and world trade. It is a forum of countries committed to democracy and the market economy, providing a platform to compare policy experiences, seek answers to common problems, identify good practices and co-ordinate domestic and international policies of its members.

Todos os conjuntos de dados:  A B C D E I M N R S T
  • A
    • julho 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 05 julho, 2019
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    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 16 abril, 2019
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      AITRAW = All in average income tax rates at average wage   OECD Taxing Wages. Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.
  • B
    • maio 2018
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 31 maio, 2018
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      The Benefits and Wages series addresses the complicated interactions of tax and benefit systems for different family types and labour market situations. The series is a valuable tool used to compare the different benefits made available to those without work and those with different levels of in-work income for OECD countries and EU countries. The main social policy areas are as follows: taxes and social security contributions due on earnings and benefits, unemployment benefits, social assistance, family benefits, housing benefits, and in-work benefits. OECD Work Incentive and Income adequacy indicators, country specific files, the tax-benefit models and the tax benefit calculator, including detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they were liable to pay are available on Benefits and Wages: OECD Indicators   Unit of measure used: Estonia: 2011 - EUR; 2010; 2009; 2008; 2007; 2006; 2005 -EEK Slovak Republic: 2010; 2009 - EUR; 2008; 2007; 2006; 2005 -SKK
  • C
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      CGPITRT: Central government personal income tax rates and threshold   This table reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. The table also reports basic/standard tax allowances, tax credits and surtax rates. The information is applicable to a single person without dependents. The threshold, tax allowance and tax credit amounts are expressed in national currencies Tapered means that the tax relief basic amount is reduced with increasing income Further explanatory notes may be found in the Explanatory Annex This data represents part of the data presented within the Excel file “Personal income tax rates and thresholds for central governments - Table I.1”. The Data for 1981 to 1999 is not included here within as not all the data for these years is either available, or can be verified. The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.” Tax policy Analysis homepage OECD Tax Database Taxing Wages Dissemination format(s) This data is also presented through the OECD Tax database webpage. OECD Tax Database
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 12 abril, 2019
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    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
      Selecionar Conjunto de dados
  • D
  • E
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 12 abril, 2019
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      This indicator measures the proportion of earnings that are lost to either higher taxes or lower benefit entitlements when a jobless person takes up employment. It is commonly referred to as "Participation Tax Rate (PTR)" as it measures financial disincentives to participate in the labour market.
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 16 abril, 2019
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      This indicator measures the proportion of earnings that are lost to either higher taxes, lower benefits or childcare costs when a parent with young children takes up full-time employment and requires use of centre-based childcare services.
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 16 abril, 2019
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      This indicator measures the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours.
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 12 abril, 2019
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  • I
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 16 abril, 2019
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      This database presents the 2018 edition of OECD time-series indicators of implied R&D tax subsidy rates for OECD member countries and five non-member economies (Brazil, People's Republic of China, Romania, Russian Federation, and South Africa) over the period 2000-2018, drawing on data collected in the OECD-NESTI R&D tax incentive surveys from 2007 to 2018. The 2018 edition of RDTAXSUB contains time-series estimates that are based on headline tax credit and allowance rates, by firm size and profitability scenario. Due to limited historical data availability, the estimates are not adjusted for provisions that bound the tax benefits received by firms (e.g. ceilings, thresholds). They therefore provide an upper bound for the marginal tax subsidy implied by R&D tax relief measures across countries over time. These estimates should not be confused with separate contemporary cross-sectional OECD estimates of marginal tax subsidy rates (OECD, 2018) that compute adjusted (weighted) tax credit/allowance rates for a number of countries based on available information on the proportion of eligible R&D subject to different marginal levels of relief (see 2017).The tax subsidy rate is defined as 1 minus the B-index, a measure of the before-tax income needed by a “representative” firm to break even on USD 1 of R&D outlays (Warda, 2001). As tax component of the user cost of R&D, the B-Index is is directly linked to measures of effective marginal tax rates. Measures of tax subsidy rates such as those based on the B-index provide a convenient proxy for examining the implications of tax relief provisions. These provide a synthetic representation of the generosity of a tax system from the perspective of a generic or model type of firm for the marginal unit of R&D expenditure. To provide a more accurate representation of different scenarios, B-indices are calculated for “representative” firms according to whether they can claim tax benefits against their tax liability in the reporting period (OECD, 2013). When credits or allowances are fully refundable, the B-index of a firm in such a position is identical to the profit scenario. Carry-forwards are modelled as discounted options to claim incentives in the future, assuming a constant annual probability of returning to profit of 50% and a nominal discount rate of 10%. For general and country-specific notes on the time-series estimates of implied marginal tax subsidy rates on R&D expenditures (based on the B-index), see http://www.oecd.org/sti/rd-tax-stats-bindex-notes.pdf.
    • maio 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 28 maio, 2019
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      These data are part of a larger database, hosted on a different website, which includes both quantitative and qualitative data, as well as graphs.
  • M
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      IPAW = Income as a percentage of the average wage   This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.
  • N
  • R
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 12 abril, 2019
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      This database provides a set of indicators that reflect the level and structure of central government support for business R&D; in form of R&D; tax incentives and direct funding across OECD member countries and ten non-member economies (Argentina, Brazil, Bulgaria, Croatia, Cyprus, People's Republic of China, Romania, Russian Federation, and South Africa). This includes time-series indicators of tax expenditures for R&D;, based on the latest 2017 OECD data collection on tax incentive support for R&D; expenditures that was completed in July 2017. These estimates of the cost of R&D; tax relief have been combined with data on direct R&D; funding, as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D.; The latest indicators and information on R&D; tax incentives also feature on the dedicated OECD website Measuring R&D; tax incentives.Tax expenditures are deviations from a benchmark tax system (OECD, 2010) and countries use different national benchmarks. Available estimates typically reflect the sum of foregone tax revenues – on an accruals basis – and refunds where applicable, with no or minimal adjustments for behavior effects. Some countries only report claims realised in a given year (cash basis), while others report losses to government on an accrual basis, excluding claims referring to earlier periods and including claims for current R&D; to be used in the future. For general and country-specific notes on the estimates of government tax relief for R&D; expenditures (GTARD), see http://www.oecd.org/sti/rd-tax-stats-gtard-notes.pdfThe sources for the other indicators (direct funding of BERD, BERD and GDP) include the OECD databases on Main Science and Technology Indicators and Eurostat R&D; statistics.
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 08 outubro, 2019
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      Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual database presents a unique set of detailed and internationally comparable data on both tax and non-tax revenue in a common format for African countries participating in Revenue Statistics in Africa. Click to collapse Direct source Country representatives authorized to obtain revenue data from the appropriate government departments and responsible for compiling the data and preparing data tables that adhere to the OECD tax classification.
    • agosto 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 06 agosto, 2019
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      Revenue Statistics in Asian Countries is a joint publication by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It presents detailed, internationally comparable data on tax revenues for seven Asian economies, two of which (Korea and Japan) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2015), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show revenue data by type of tax in national currency and US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 08 outubro, 2019
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      Revenue Statistics in LAC Countries is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) , the Inter-American Center for Tax Administrations (CIAT) and the Interamerican Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 24 Latin American and Caribbean economies, two of which (Chile and Mexico) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2016), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show total tax revenue data and by tax as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values
    • dezembro 2018
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 03 dezembro, 2018
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      Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual database presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries.
    • julho 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 06 julho, 2019
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      International comparisons of taxes and charges on road haulage require a framework that can relate all the various taxes and charges levied on transport activities to marginal costs, if they are to provide satisfactory answers to the following types of question: -Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? -Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant? -Do these differences distort the international haulage market? The 2003 ECMT Report 'Reforming Transport Taxes' developed a methodology for making such comparisons. The database presents information on vehicle taxes, fuel excise duties and user charges and takes also into account any possible refunds, rebates and exemptions. These data allow for comparison of road freight transport fiscal regimes in different countries in quantitative terms. In order to allow for comparisons of road freight taxation regimes in different countries, net taxation levels are calculated for a standard domestic haul (400-km domestic hauls with 40 tonne trucks). These results are then assessed per vehicle-km and per tonne-kilometre.
  • S
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 12 abril, 2019
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    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      This table shows the representative sub-central personal income tax rates, tax allowances and credits used.Applies to the wage income of a single person no dependants.Can be based on a representative city or an average of sub-central ratesMinimum and maximum sub-central rates across states and municipalities.Amounts of tax allowances are expressed in national currencies.Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.Further explanatory notes may be found in the Explanatory Annex.  IndexS - State (state, provincial, regional, cantonal) taxation appliesL - Local (local, municipal) taxation appliesCT - Central government tax net of (central government) tax creditsCTg - Central government tax gross of tax creditsTY - Taxable income for central government tax purposesTYs - Taxable income modified for state government tax purposesTYI - Taxable income modified for local government tax purposes  
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 16 abril, 2019
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      CGTRT = Central govt. tax rates and thresholds   This table provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case. - The data (e.g., allowance, tax credit) apply to wage income of a single person without dependents. - The rates are expressed as a percentage of taxable income. Further explanatory notes may be found in the Explanatory Annex. The information shown in the columns 'Level of government' and 'Tax base' corresponds to the same columns in Table I.2.
  • T
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      Targeted statutory corporate income tax rate - This table reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. A 'small business corporate tax rate' may be a special statutory corporate tax rate applicable to (all or part of) the taxable income of qualifying 'small' firms (e.g., meeting a turnover, income, or asset test), or an effective corporate tax rate below the basic statutory corporate rate provided through a tax deduction or credit for 'small' firms determined as a percentage of qualifying taxable income (e.g., up to a given threshold). If corporate income is taxed at progressive rates, the rate typically applying for 'small' firms should be reported. Where the central government, or sub-central government, or both, have a lower small business tax rate, the applicable central and sub-central rates are both shown (to enable a combined rate calculation). Thus, for example, where only the sub-central government has a small business rate, the basic central corporate income tax rate is shown in order to compute the combined central and sub-central tax rate on small business (a cross-check with Table II.3 shows whether the central or sub-central rate is basic or not).
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      SCCIT = Sub-Central Corporate Income Tax   Sub-central corporate income tax rates - This table reports information on sub-central government (statutory) corporate income tax rates in the representative case which is used in Table II.1, which can be based on a representative city or an average of sub-central rates. Countries are grouped according to the determination of the sub-central tax base (the representative rate). Minimum and maximum sub-central rates across states/localities are also reported.
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      Overall statutory tax rates on dividend income- reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation. PIT: Personal Income Tax CIT: Corporate Income Tax CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income) MCL - Modified classical system (dividend income taxed at preferantial rates (e.g. compared to interest income) at the shareholder level. FI - Full imputation (dividend tax credit at shareholder level for underlying corporate profits tax) PI - Partial imputation (dividend tax credit at shareholder level for part of underlying corporate profits tax) PIN - Partial inclusion (a part of received dividends is included as taxable income at the shareholder level) SR - Split rate system (distributed dividends are taxed at higher rates than retained earnings at the corporate level) NST - No shareholder taxation of dividends (no other tax than the tax on corporate profits) CD - Corporate deduction (corporate level deduction, fully or partly, in respect of dividend paid) OTH - Other types of systems
    • junho 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 21 junho, 2019
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      The term "tax autonomy" captures the freedom sub-central governments (SCG) have over their own taxes.   Tax autonomy data for 2002, 2005 and 2008 is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below :   a.1 - The recipient SCG can set the tax rate and any tax reliefs without needing to consult a higher level government. a.2 - The recipient SCG can set the rate and any reliefs after consulting a higher level government. b.1 - The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen. b.2 - The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen. c - The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates. d.1 - There is a tax-sharing arrangement in which the SCGs determine the revenue split. d.2 - There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs. d.3 - There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year. d.4 - There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government. e - Other cases in which the central government sets the rate and base of the SCG tax. f - None of the above categories a, b, c, d or e applies.   In the data for 1995, there is only one category under each of the headings a and b as follows: a - The recipient SCG can set the tax rate and any tax reliefs. b - The recipient SCG can set the tax rate.
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      This data is updated after the finalisation of the Taxing Wages publication for the corresponding year. This table reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child. The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages). The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages. The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data. Further explanatory notes may be found in the Explanatory Annex.
    • julho 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 14 julho, 2019
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    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
      Selecionar Conjunto de dados
      The simple approach of comparing the tax/benefit position of example households avoids many of the conceptual and definitional problems involved in more complex international comparisons of tax burdens and transfer programmes. However, a drawback of this methodology is that the earnings of an average worker will usually occupy a different position in the overall income distribution in different economies, although the earnings relate to workers in similar jobs in various OECD Member countries. Because of the limitations on the taxes and benefits covered in the Report, the data cannot be taken as an indication of the overall impact of the government sector on the welfare of taxpayers and their families. Complete coverage would require studies of the impact of indirect taxes, the treatment of non-wage labour income and other income components under personal income taxes and the effect of other tax allowances and cash benefits. Complete coverage would also require that consideration be given to the effect on welfare of services provided by the state, either free or below cost, and the incidence of corporate and other direct taxes on earnings and prices. Such a broad coverage is not possible in an international comparison of all OECD countries. The differences between the results shown here and those of a full study of the overall impact on employees of government interventions in the economy would vary from one country to another. They would depend on the relative shares of different kinds of taxes in government revenues and on the scope and nature of government social expenditures. The Report shows only the formal incidence of taxes on employees and employers. The final, economic incidence of taxes may be quite different, because the tax burden may be shifted from employers onto employees and vice versa by market adjustments to gross wages. The income left at the disposal of a taxpayer may represent different standards of living in various countries because the range of goods and services on which the income is spent and their relative prices differ as between countries. In those countries where the general government sector provides a wide range of goods and services (generous basic old age pension, free health services, public housing, university education, etcetera), the taxpayer may be left with less cash income but may enjoy the same living standards as a taxpayer receiving a higher cash income but living in a country where there are fewer publicly provided goods and services.
    • abril 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 16 abril, 2019
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      This current Taxing Wages model has evolved from 2 earlier versions. The latest version is based on calculations for the Average Worker (AW) in the private sector (see glossary term), and the results are shown for 8 household types covering one- and two-earner families of varying size and different fractions of average gross wage earnings. There are 14 separate tax burden measures that describe the tax and benefit position of these families. This approach was first followed in the 2005-2006 Taxing Wages publication, which also applied these assumptions to calculate tax burden measures as of 2000. These assumptions have been applied since then in the more recent Taxing Wages publications and website databases. The first version of the Taxing Wages model (historical model A) was based on a more narrow definition of the average worker: the Average Production Worker (APW) solely from the manufacturing sector (see glossary term). It included only two of the current 8 family types, and the results are shown for only 3 of the existing 14 tax burden measures. This model was applied to data for years 1979-2004. The second version (historical model B) continued to use the Average Production Worker (APW) basis for its calculations, but was expanded to cover the full 8 family types that are currently used, and increased the number of tax burden measures to 12 of the 14 currently used. This model was applied to data for years 1997-2004.
    • outubro 2019
      Fonte: Organisation for Economic Co-operation and Development
      Carregamento por: Knoema
      Acesso em 15 outubro, 2019
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      This table shows the top statutory personal income tax rate and top marginal tax rates for employees at the earnings threshold where the top statutory PIT rate first applies.

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