The Resource Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries, Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys, (electronic book)

Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries, Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys, (electronic book)

Label
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
Title
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
Statement of responsibility
Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys
Title variation
Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE
Creator
Contributor
Subject
Language
eng
Summary
The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34 OECD member countries on the basis of average effective income tax rates and tax wedges which are calculated using the OECD{u2019}s Taxing Wages framework. The analysis shows a decreasing pattern of tax progressivity across income levels. In some countries, the tax system becomes regressive when the SSC ceiling has been reached. Also, child benefits increase progressivity (especially at low income levels) and their effect is larger than the flattening impact of SSCs, except at top income levels. Reductions in SSCs targeted at low-incomes and dependant spouse allowances increase progressivity in some OECD countries. Income-splitting systems typically have the opposite effect
Member of
Cataloging source
FR-PaOEC
http://library.link/vocab/creatorName
Paturot, Dominique
Government publication
international or intergovernmental publication
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Mellbye, Kirsti
  • Brys, Bert
Series statement
OECD Taxation Working Papers,
Series volume
no.15
http://library.link/vocab/subjectName
Taxation
Label
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries, Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys, (electronic book)
Instantiates
Publication
Antecedent source
not applicable
Control code
5k4c0vhzsq8v-en
Dimensions
21 x 29.7cm.
Extent
47 p.
File format
multiple file formats
Form of item
online
Specific material designation
remote
System control number
(FR-PaOEC)
Label
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries, Dominique Paturot, Kirsti Mellbye and Bert Brys = Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE / Dominique Paturot, Kirsti Mellbye et Bert Brys, (electronic book)
Publication
Antecedent source
not applicable
Control code
5k4c0vhzsq8v-en
Dimensions
21 x 29.7cm.
Extent
47 p.
File format
multiple file formats
Form of item
online
Specific material designation
remote
System control number
(FR-PaOEC)

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