Taxing Wages 2018

Intro
 Foreword
 Table of contents
 Executive summary
 Key findings
 The average NPATR in the OECD was 25.5% in 2017 (no change since 2016)
 The average NPATR for single-earner families with children was 14.0% in 2017
 The average tax wedge in the OECD decreased in 2017 relative to 2016
 The average tax wedge for families with children in 2017 was 26.1%
 Chapter 1. Overview
 Introduction
 Review of result for 2017
 Tax wedge
 Table 1.1. Comparison of total tax wedge
 Table 1.2. Income tax plus employee and employer social security contributions Figure 1.1. Income tax plus employee and employer social security contributions, 2017Personal average tax rates
 Table 1.3. Income tax plus employee social security contributions, 2017
 Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2017
 Single versus one-earner couple taxpayers
 Table 1.4. Comparison of total tax wedge for single and one-earner couple taxpayers
 Figure 1.3. Income tax plus employee contributions less cash benefits, 2017
 Tax on labour income for two-earner couples Figure 1.4. Income tax plus employee and employer social security contributions less cash benefits, 2017Table 1.5. Comparison of total tax wedge for two-earner couples with children
 Table 1.6. Income tax plus employee social security contributions less cash benefits, 2017
 Wages
 Table 1.7. Comparison of wage levels
 Table 1.8. Average Wage Industry Classification
 Notes
 Chapter 2. Special feature: Differences in the disposable incomes of households with and without children
 Introduction
 Definitions and methodology
 Table 2.1. Household types discussed in the Special feature Differences in disposable incomes of households with and without children, 2016NPATRs for households with and without children
 Figure 2.1. Net average personal tax rates for households with and without children
 Disaggregation of differences in NPATRs
 Figure 2.2. Decomposition of differences in net personal average tax rates, 2016
 Impact on disposable incomes on households
 Figure 2.3. Pre and post-tax disposable incomes as % of AW, 2016
 Changes in NPATRs of households between 2000 and 2016
 Changes in the OECD average NPATRs Table 2.2. Summary of net personal average tax rates, OECD average, 2000 and 2016Figure 2.4. Trends in OECD average net personal average tax rates over time
 Changes in country NPATRs between 2000 and 2016
 Figure 2.5. Percentage point change in net personal average tax rates between 2000 and 2016
 Figure 2.6. Net personal average tax rates in 2000 and 2016
 Conclusions
 Notes
 Part I. International comparisons
 Chapter 3. 2017 Tax burdens
 Average tax burdens
 Marginal tax burdens
 Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2017