wages tax worldwide

7/30/2019 Wages Tax Worldwide

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0

0.2

0.4

0.6

0.8

1

1.2

Grafik 1 - Tax Wedge (Lohnsteuer, Sozialbeitrge Arbeitnehmer und Arbeitgeber, abzgl.Transfers) in Prozent der Gesamtarbeitskosten


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Paris, 11.05.2010

Taxing Wages - Graph

Table of Contents

1.

2.

3.

4.

Tax Wedge - Overview table for different wage levels and household ty

Tax Wedge - Country graphs for selected wage levels and household ty

Tax Wedge - Annual change 2008 to 2009 for single individuals and fa

Tax Wedge - Annual change of different components 2008 to 2009 for


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cs

es (2009)

pes (2000 and 2009)

ilies

ingle individuals


4/80

Belgium 48.9 Belgium 55.2 Belgium 60.5 France

Hungary 46.3 Hungary 53.4 Hungary 58.4 Greece

Germany 46.0 Germany 50.9 France 53.1 Turkey1

France 45.2 France 49.2 Germany 53.0 BelgiumAustria 43.3 Austria 47.9 Italy 51.5 Sweden

Italy 43.0 Italy 46.5 Sweden 50.9 Germany

Sweden 41.2 Sweden 43.2 Austria 50.1 Hungary

Netherlands 39.0 Finland 42.4 Denmark 48.6 Poland

Czech Republic 38.6 Czech Republic 41.9 Finland 48.2 Spain

Denmark 37.7 Greece 41.5 Greece 46.2 Austria

Finland 37.0 Denmark 39.4 Czech Republic 44.6 Finland

Greece 36.8 Spain 38.2 Norway 43.0 Italy

Turkey1

35.2 Netherlands 38.0 Portugal 43.0 Japan

Slovak Republic 34.3 Slovak Republic 37.6 Netherlands 41.8 Slovak RepublicSpain 34.2 Turkey

137.5 Spain 41.6 Portugal

Norway 34.0 Norway 37.4 Luxembourg 41.4 Norway

Poland 33.0 Portugal 37.2 OECD 41.1 OECD

OECD 32.7 OECD 36.4 Turkey1

40.4 Korea

Portugal 32.3 Poland 34.0 Slovak Republic 40.1 Czech Republic

United Kingdom 29.2 Luxembourg 34.0 Ireland 39.1 Denmark

Japan 27.8 United Kingdom 32.5 United Kingdom 37.0 Mexico

Luxembourg 27.4 Canada 30.8 Poland 34.9 Switzerland

United States 26.9 United States 29.4 United States 34.6 Netherlands

Switzerland 26.3 Switzerland 29.3 Switzerland 33.6 United KingdomCanada 26.3 Japan 29.2 Canada 32.9 Iceland

Iceland 22.7 Ireland 28.6 Iceland 32.7 United States

Ireland 22.5 Iceland 28.3 Australia 32.6 Luxembourg

Australia 20.7 Australia 26.7 Japan 32.3 Australia

Korea 17.0 Korea 19.7 New Zealand 24.9 Canada

New Zealand 15.6 New Zealand 18.4 Korea 21.9 Ireland

Mexico 11.8 Mexico 15.3 Mexico 20.8 New Zealand

67% of AW AW 167% of AW 67% of A

Tax Wedge in % of labour costs fo

Single

No Children 2 Childr

AW = yearly gro

Tax Wedge = income tax plus employee


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1. Wage figures are based on the old definition of average worker (ISIC D, rev 3).


6/80


7/80


8/80

Hungary 49.8

Belgium 47.3

Germany 46.0

Austria 44.3France 44.0

Italy 42.7

Sweden 41.4

Greece 40.4

Czech Republic 39.8

Finland 39.1

Denmark 37.9

Turkey1

37.8

Spain 35.6

Norway 34.9Netherlands 33.9

OECD 33.2

Slovak Republic 33.1

Poland 33.0

Portugal 32.3

United Kingdom 29.2

Japan 28.4

Canada 27.6

United States 27.6

Switzerland 26.9Luxembourg 26.0

Australia 23.1

Iceland 22.7

Ireland 20.5

Korea 18.8

New Zealand 17.2

Mexico 13.4

AW + 33% o fAW

No Children


9/80

Tax Wedge in % of labour costs for different wage levels aTax Wedge = income tax plus employee and employer social security contributions minus c

average wage = yearly gross wage earnings of the average worker

Lone parent2 children

67% ofaverage wage

One-earnercouple

2 childrenaverage wage

Two-earnercouple

2 children100% + 67%

average wage(*)

Single67% of

average wageave

Australia 2000 0.9 22.7 26.2 25.4

Australia 2009 -7.5 14.1 22.2 20.7

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

-20

-10

0

10

20

30

40

50

60

70Australia 2000 Australia 2009

OECD 2000 OECD 2009


67% of average

One-earnercouple

2 children

Two-earnercouple 2children 100%

Single67% of average

Singaverage

0

10

20

30

40

50

60

70

Austria 2000 Austria 2009

OECD 2000 OECD 2009


10/80

wage

average wage

wage

Austria 2000 25.1 35.2 39.0 43.2 47.

Austria 2009 26.4 36.6 40.0 43.3 47.

OECD 2000 20.4 28.5 33.3 34.5 37.

OECD 2009 16.9 26.0 31.3 32.7 36.

Lone parent

One-earnerTwo-earner

-20

-10

0

1020

30

40

50

60

70Canada 2000 Canada 2009

OECD 2000 OECD 2009


67% of averagewage

One-earnercouple 2

childrenaverage wage

Two-earnercouple 2children 100% +

67% averagewage


wageave

Belgium 2000 36.3 42.6 50.9 51.3

Belgium 2009 33.7 38.8 47.4 48.9

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70

Belgium 2000 Belgium 2009

OECD 2000 OECD 2009


11/80

2 children

67% ofaverage

wage

couple2 childrenaverage

wage


averagewage

67% ofaverage

wage

Siav

w

Canada 2000 0.5 23.9 30.0 27.8 3

Canada 2009 -7.7 18.3 26.9 26.3 3

OECD 2000 20.4 28.5 33.3 34.5 3OECD 2009 16.9 26.0 31.3 32.7 3


67% ofaverage wage

One-earnercouple


Two-earnercouple 2children 100%+ 67% average

wage

Single67% of

average wageav

Czech Republic 2000 13.2 22.7 36.5 41.4

Czech Republic 2009 15.0 20.5 33.9 38.6

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70

Czech Republic 2000 Czech Republic

OECD 2000 OECD 2009

40

50

60

70Denmark 2000 Denmark 2009

OECD 2000 OECD 2009


12/80

Lone parent2 children67% ofaverage

wage

One-earnercouple2 childrenaverage

wage

Two-earner

couple2 children

100% + 67%average

wage

Single67% ofaverage

wage

Sinave

wa

Denmark 2000 14.2 30.4 38.4 40.4 43

Denmark 2009 13.2 28.8 35.0 37.7 39

OECD 2000 20.4 28.5 33.3 34.5 37

OECD 2009 16.9 26.0 31.3 32.7 36

0

10

20


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wage

Sinaverag

Finland 2000 28.8 40.7 41.6 43.0 47

Finland 2009 25.4 37.0 37.0 37.0 42

OECD 2000 20.4 28.5 33.3 34.5 37

OECD 2009 16.9 26.0 31.3 32.7 36

0

10

20

30

40

50

60

70Finland 2000 Finland 2009

OECD 2000 OECD 2009

60

70

France 2000 France 2009


13/80


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wage

Sinaverag

France 2000 39.1 40.7 44.2 47.4 4

France 2009 36.8 41.7 44.0 45.2 4

OECD 2000 20.4 28.5 33.3 34.5 3

OECD 2009 16.9 26.0 31.3 32.7 3

0

10

20

30

40

50


67% ofaverage wage

One-earnercouple


Two-earnercouple


average wage

Single67% of

average wage

Savera

Germany 2000 31.7 35.3 45.4 47.5

Germany 2009 31.3 33.7 43.1 46.0

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Germany 2000 Germany 2009

OECD 2000 OECD 2009


14/80


67% of averagewage

One-earnercouple



wage


wageave

Greece 2000 34.3 38.7 37.8 35.0Greece 2009 36.0 41.7 40.7 36.8

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Greece 2000 Greece 2009

OECD 2000 OECD 2009


67% ofaverage wage

One-earnercouple


Two-earnercouple

2 children100% + 67%average wage

Single

67% ofaverage wage

S

aver

Hungary 2000 33.8 43.9 46.9 51.4

Hungary 2009 30.1 43.7 44.7 46.3

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Hungary 2000 Hungary 2009

OECD 2000 OECD 2009


15/80


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wagea

Iceland 2000 -4.5 4.8 20.4 19.8

Iceland 2009 4.9 8.6 22.9 22.7

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

-10

0

10

20

30

40

50

60

70

Iceland 2000 Iceland 2009

OECD 2000 OECD 2009


67% of

One-earnercouple

2 children


Single67% of

average wagea

-20

-10

010

20

30

40

50

60

70

Ireland 2000 Ireland 2009

OECD 2000 OECD 2009


16/80

wage

Ireland 2000 16.4 20.4 29.1 27.4

Ireland 2009 -9.5 11.7 19.8 22.5

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wageav

Italy 2000 29.0 39.0 44.0 43.5

Italy 2009 25.0 35.7 41.3 43.0

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Italy 2000 Italy 2009

OECD 2000 OECD 2009

10

20

30

40

50

60

70

Japan 2000 Japan 2009

OECD 2000 OECD 2009


17/80


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wageav

Japan 2000 21.0 21.1 23.0 23.4

Japan 2009 21.5 23.7 25.9 27.8OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0


67% ofaverage wage

One-earnercouple


Two-earner

couple 2children 100%+ 67% average

wage

Single67% of

average wage

Korea 2000 14.3 15.6 15.4 15.0

Korea 2009 16.4 17.2 17.4 17.0

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70

Korea 2000 Korea 2009

OECD 2000 OECD 2009

40

50

60

70

Luxembourg 2000 Luxembourg 2009

OECD 2000 OECD 2009


18/80


67% of averagewage

One-earnercouple 2



67% averagewage


wage

Luxembourg 2000 6.6 13.9 23.4 31.5

Luxembourg 2009 0.3 11.2 20.9 27.4

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wage

Mexico 2000 7.2 12.6 10.4 7.2

Mexico 2009 11.8 15.3 13.9 11.8

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Mexico 2000 Mexico 2009

OECD 2000 OECD 2009

60

70

Netherlands 2000 Netherlands 2009

OECD 2000 OECD 2009


19/80


67% of averagewage

One-earnercouple 2



67% averagewage


wage

Netherlands 2000 25.8 29.6 37.7 42.0

Netherlands 2009 11.3 29.7 31.6 39.0

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40


67% of averagewage

One-earnercouple 2



67% averagewage


wage

New Zealand 2000 -3.3 13.6 19.0 18.6

New Zealand 2009 -16.5 0.6 15.3 15.6

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

-30

-20

-10

0

10

20

30

40

50

60

70

New Zealand 2000 New Zealand 2009

OECD 2000 OECD 2009


20/80

Lone parent

2 children67% of

average wage

One-earner

couple2 children

average wage

Two-earnercouple 2

children 100%+ 67% average

wage

Single

67% ofaverage wage

Norway 2000 16.2 28.4 33.0 35.1

Norway 2009 20.6 30.6 33.3 34.0

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70

Norway 2000 Norway 2009OECD 2000 OECD 2009


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wageav

Poland 2000 29.7 33.3 37.7 37.0

Poland 2009 28.4 28.4 30.3 33.0

0

10

20

30

40

50

60

70

Poland 2000 Poland 2009

OECD 2000 OECD 2009


21/80

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7


67% ofaverage wage

One-earnercouple


Two-earnercouple


average wage

Single67% of

average wag

Portugal 2000 26.5 30.2 32.9 33.2

Portugal 2009 20.6 26.3 32.5 32.3

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Portugal 2000 Portugal 2009

OECD 2000 OECD 2009


One-earnercouple

Two-earnercouple

Single

0

10

20

30

40

50

60

70

Slovak Republic 2000 Slovak Repub

OECD 2000 OECD 2009


22/80

67% of

average wage2 children

average wage

c ren100% + 67%

average wage

oaverage wage

Slovak Republic2000

24.7 30.4 36.7 40.5

Slovak Republic2009

21.2 22.7 31.1 34.3

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wage

Spain 2000 28.4 32.1 35.3 34.7Spain 2009 28.4 32.3 34.8 34.2

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Spain 2000 Spain 2009

OECD 2000 OECD 2009

30

40

50

60

70

Sweden 2000 Sweden 2009

OECD 2000 OECD 2009


23/80


67% ofaverage wage

One-earnercouple


Two-earnercouple

2 children100% + 67%average wage

Single

67% ofaverage wage

Sweden 2000 39.9 44.3 46.0 48.6

Sweden 2009 32.8 37.5 39.0 41.2

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20


67% of averagewage

One-earnercouple 2



67% averagewage


wage

Switzerland 2000 13.3 18.7 24.2 27.3

Switzerland 2009 11.4 17.2 23.0 26.3

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70Switzerland 2000 Switzerland 2009

OECD 2000 OECD 2009

50

60

70Turkey 2000 Turkey 2009

OECD 2000 OECD 2009


24/80


67% ofaverage wage

One-earnercouple



wage

Single67% of

average wage

Turkey 2000 39.1 40.4 39.9 39.1

Turkey 2009 34.0 36.2 37.7 35.2

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40


67% ofaverage wage

One-earnercouple


Two-earnercouple


average wage

Single67% of

average wage

United Kingdom2000

15.0 27.8 28.3 29.1

United Kingdom2009

8.9 26.4 28.2 29.2

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50

60

70

United Kingdom 2000 United Kingd

OECD 2000 OECD 2009

60

70

United States 2000 United States 2009


25/80


67% of averagewage

One-earnercouple 2



67% averagewage


wage

United States 2000 9.6 20.6 26.3 28.3

United States 2009 4.2 13.7 24.2 26.9

OECD 2000 20.4 28.5 33.3 34.5

OECD 2009 16.9 26.0 31.3 32.7

0

10

20

30

40

50


26/80

nd household types, 200sh transfers

Singlerage wage

Single167% of

average wage

30.6 38.4

26.7 32.6

37.8 42.4

36.4 41.1

lewage

Single167% of


27/80

3 50.4

9 50.1

8 42.4

4 41.1

Singlerage wage

Single167% of

average wage

57.1 62.6

55.2 60.5

37.8 42.4

36.4 41.1


28/80

nglerage

age

167% ofaverage

wage

3.2 35.3

0.8 32.9

7.8 42.46.4 41.1

Singleerage wage

Single167% of

average wage

42.7 44.9

41.9 44.6

37.8 42.4

36.4 41.1

2009


29/80

gleragege

Single167% ofaverage

wage

.8 51.3

.4 48.6

.8 42.4

.4 41.1

glee wage

Single167% of

average wage

.8 53.5

.4 48.2

.8 42.4

.4 41.1


30/80

glee wage

Single167% of

average wage

.6 51.7

.2 53.1

.8 42.4

.4 41.1

inglege wage

Single167% of

average wage

2.9 56.3

0.9 53.0

7.8 42.4

6.4 41.1


31/80

Singlerage wage

Single167% of

average wage

37.9 43.741.5 46.2

37.8 42.4

36.4 41.1

ingle

ge wage

Single

167% ofaverage wage

54.6 59.1

53.4 58.4

37.8 42.4

36.4 41.1


32/80

Singleerage wage

Single167% of

average wage

26.2 38.0

28.3 32.7

37.8 42.4

36.4 41.1

Singleverage wage

Single167% of

average wage


33/80

35.2 42.2

28.6 39.1

37.8 42.4

36.4 41.1

Singleerage wage

Single167% of

average wage

46.9 51.0

46.5 51.5

37.8 42.4

36.4 41.1


34/80

Singleerage wage

Single167% of

average wage

24.8 28.6

29.2 32.337.8 42.4

36.4 41.1

Singleaverage wage

Single167% of

average wage

16.3 20.2

19.7 21.9

37.8 42.4

36.4 41.1


35/80

Singleaverage wage


wage

37.5 45.5

34.0 41.4

37.8 42.4

36.4 41.1

Singleaverage wage

Single167% of

average wage

12.6 19.4

15.3 20.8

37.8 42.4

36.4 41.1


36/80

Singleverage wage

Single167% of

average wage

39.7 44.8

38.0 41.8

37.8 42.4

36.4 41.1

Singleaverage wage


wage

19.4 24.2

18.4 24.9

37.8 42.4

36.4 41.1


37/80

Singleaverage wage

Single

167% ofaverage wage

38.6 45.2

37.4 43.0

37.8 42.4

36.4 41.1

Singlerage wage

Single167% of

average wage

38.2 39.1

34.0 34.9


38/80

37.8 42.4

36.4 41.1

Singleaverage wage

Single167% of

average wage

37.3 42.3

37.2 43.0

37.8 42.4

36.4 41.1

Single

Single

lic 2009


39/80

average wageo

average wage

41.7 45.0

37.6 40.1

37.8 42.4

36.4 41.1

Singleaverage wage

Single167% of

average wage

38.6 41.138.2 41.6

37.8 42.4

36.4 41.1


40/80

Single

average wage

Single

167% ofaverage wage

50.1 55.7

43.2 50.9

37.8 42.4

36.4 41.1

Singleaverage wage


wage

30.0 34.3

29.3 33.6

37.8 42.4

36.4 41.1


41/80

Singleaverage wage

Single167% of

average wage

40.4 35.0

37.5 40.4

37.8 42.4

36.4 41.1

Singleaverage wage

Single167% of

average wage

32.6 35.8

32.5 37.0

37.8 42.4

36.4 41.1

m 2009


42/80

Singleverage wage

Single167% of

average wage

30.4 36.8

29.4 34.6

37.8 42.4

36.4 41.1


43/80

Australia

Australia 2000

Lone parent 2 children 67% of average wage 0.9

One-earner couple 2 children average wage 22.7

Two-earner couple 2 children 100% + 67% aver 26.2

Single 67% of average wage 25.4

Single average wage 30.6


Austria

Austria 2000







and 2009

(*) Two-earner married couple with two children and earnings

at the level of 100% and 67% of the average wage


44/80

Belgium

Belgium 2000




Single 67% of average wage 51.3Single average wage 57.1


Canada

Canada 2000

Lone parent 2 children 67% of average wage 0.5One-earner couple 2 children average wage 23.9






45/80

Czech Republic

Czech Republic 2000







Denmark

Denmark 2000




46/80





Finland

Finland 2000







France


47/80

France 2000







Germany

Germany 2000








48/80

Greece

Greece 2000







Hungary

Hungary 2000








49/80

Iceland

Iceland 2000

Lone parent 2 children 67% of average wage -4.5






Ireland

Ireland 2000







50/80

Italy

Italy 2000


One-earner couple 2 children average wage 39.0Two-earner couple 2 children 100% + 67% aver 44.0




Japan

Japan 2000







51/80


Korea

Korea 2000







Luxembourg

Luxembourg 2000


52/80







Mexico

Mexico 2000








53/80

Netherlands

Netherlands 2000







New Zealand

New Zealand 2000

Lone parent 2 children 67% of average wage -3.3







54/80

Norway

Norway 2000







Poland

Poland 2000








55/80

Portugal

Portugal 2000






Slovak Republic

Slovak Republic 200

Lone parent 2 children 67% of average wage 24.7One-earner couple 2 children average wage 30.4






56/80

Spain

Spain 2000







Sweden

Sweden 2000




57/80





Switzerland

Switzerland 2000







Turkey


58/80

Turkey 2000







United Kingdom

United Kingdom 200








59/80

United States

United States 2000








60/80

Australia 2009 OECD 2000 OECD 2009

-7.5 20.4 16.9

14.1 28.5 26.0

22.2 33.3 31.3

20.7 34.5 32.7

26.7 37.8 36.4

32.6 42.4 41.1

Austria 2009 OECD 2000 OECD 2009

26.4 20.4 16.9

36.6 28.5 26.0

40.0 33.3 31.3

43.3 34.5 32.7

47.9 37.8 36.4

50.1 42.4 41.1


61/80

Belgium 2009 OECD 2000 OECD 2009

33.7 20.4 16.9

38.8 28.5 26.0

47.4 33.3 31.3

48.9 34.5 32.755.2 37.8 36.4

60.5 42.4 41.1

Canada 2009 OECD 2000 OECD 2009

-7.7 20.4 16.918.3 28.5 26.0

26.9 33.3 31.3

26.3 34.5 32.7

30.8 37.8 36.4

32.9 42.4 41.1


62/80

Czech Republic 2009 OECD 2000 OECD 2009

15.0 20.4 16.9

20.5 28.5 26.0

33.9 33.3 31.3

38.6 34.5 32.7

41.9 37.8 36.4

44.6 42.4 41.1

Denmark 2009 OECD 2000 OECD 2009

13.2 20.4 16.9

28.8 28.5 26.0


63/80

35.0 33.3 31.3

37.7 34.5 32.7

39.4 37.8 36.4

48.6 42.4 41.1

Finland 2009 OECD 2000 OECD 2009

25.4 20.4 16.9

37.0 28.5 26.0

37.0 33.3 31.3

37.0 34.5 32.7

42.4 37.8 36.4

48.2 42.4 41.1


64/80

France 2009 OECD 2000 OECD 2009

36.8 20.4 16.9

41.7 28.5 26.0

44.0 33.3 31.3

45.2 34.5 32.7

49.2 37.8 36.4

53.1 42.4 41.1

Germany 2009 OECD 2000 OECD 2009

31.3 20.4 16.9

33.7 28.5 26.0

43.1 33.3 31.3

46.0 34.5 32.7

50.9 37.8 36.4

53.0 42.4 41.1


65/80


66/80

Iceland 2009 OECD 2000 OECD 2009

4.9 20.4 16.9

8.6 28.5 26.0

22.9 33.3 31.3

22.7 34.5 32.7

28.3 37.8 36.4

32.7 42.4 41.1

Ireland 2009 OECD 2000 OECD 2009

-9.5 20.4 16.9

11.7 28.5 26.0

19.8 33.3 31.3

22.5 34.5 32.728.6 37.8 36.4

39.1 42.4 41.1


67/80

Italy 2009 OECD 2000 OECD 2009

25.0 20.4 16.9

35.7 28.5 26.041.3 33.3 31.3

43.0 34.5 32.7

46.5 37.8 36.4

51.5 42.4 41.1

Japan 2009 OECD 2000 OECD 2009

21.5 20.4 16.9

23.7 28.5 26.0

25.9 33.3 31.3

27.8 34.5 32.7

29.2 37.8 36.4


68/80

32.3 42.4 41.1

Korea 2009 OECD 2000 OECD 2009

16.4 20.4 16.9

17.2 28.5 26.0

17.4 33.3 31.3

17.0 34.5 32.7

19.7 37.8 36.4

21.9 42.4 41.1

Luxembourg 2009 OECD 2000 OECD 2009


69/80

0.3 20.4 16.9

11.2 28.5 26.0

20.9 33.3 31.3

27.4 34.5 32.7

34.0 37.8 36.4

41.4 42.4 41.1

Mexico 2009 OECD 2000 OECD 2009

11.8 20.4 16.9

15.3 28.5 26.0

13.9 33.3 31.3

11.8 34.5 32.7

15.3 37.8 36.4

20.8 42.4 41.1


70/80

Netherlands 2009 OECD 2000 OECD 2009

11.3 20.4 16.9

29.7 28.5 26.0

31.6 33.3 31.3

39.0 34.5 32.7

38.0 37.8 36.4

41.8 42.4 41.1

New Zealand 2009 OECD 2000 OECD 2009

-16.5 20.4 16.9

0.6 28.5 26.0

15.3 33.3 31.3

15.6 34.5 32.7

18.4 37.8 36.4

24.9 42.4 41.1


71/80

Norway 2009 OECD 2000 OECD 2009

20.6 20.4 16.9

30.6 28.5 26.0

33.3 33.3 31.3

34.0 34.5 32.7

37.4 37.8 36.4

43.0 42.4 41.1

Poland 2009 OECD 2000 OECD 2009

28.4 20.4 16.9

28.4 28.5 26.0

30.3 33.3 31.3

33.0 34.5 32.7

34.0 37.8 36.4

34.9 42.4 41.1


72/80

Portugal 2009 OECD 2000 OECD 2009

20.6 20.4 16.9

26.3 28.5 26.0

32.5 33.3 31.3

32.3 34.5 32.737.2 37.8 36.4

43.0 42.4 41.1

Slovak Republic 200 OECD 2000 OECD 2009

21.2 20.4 16.922.7 28.5 26.0

31.1 33.3 31.3

34.3 34.5 32.7

37.6 37.8 36.4

40.1 42.4 41.1


73/80

Spain 2009 OECD 2000 OECD 2009

28.4 20.4 16.9

32.3 28.5 26.0

34.8 33.3 31.3

34.2 34.5 32.7

38.2 37.8 36.4

41.6 42.4 41.1

Sweden 2009 OECD 2000 OECD 2009

32.8 20.4 16.9

37.5 28.5 26.0


74/80

39.0 33.3 31.3

41.2 34.5 32.7

43.2 37.8 36.4

50.9 42.4 41.1

Switzerland 2009 OECD 2000 OECD 2009

11.4 20.4 16.9

17.2 28.5 26.0

23.0 33.3 31.3

26.3 34.5 32.7

29.3 37.8 36.4

33.6 42.4 41.1


75/80

Turkey 2009 OECD 2000 OECD 2009

34.0 20.4 16.9

36.2 28.5 26.0

37.7 33.3 31.3

35.2 34.5 32.7

37.5 37.8 36.4

40.4 42.4 41.1

United Kingdom 200 OECD 2000 OECD 2009

8.9 20.4 16.9

26.4 28.5 26.0

28.2 33.3 31.3

29.2 34.5 32.7

32.5 37.8 36.4

37.0 42.4 41.1


76/80

United States 2009 OECD 2000 OECD 2009

4.2 20.4 16.9

13.7 28.5 26.0

24.2 33.3 31.3

26.9 34.5 32.7

29.4 37.8 36.4

34.6 42.4 41.1


77/80

Single person with average

wage

Family with average wage (One-

earner married couple, 2

children)

Belgium 55.2 38.8

Hungary 53.4 43.7

Germany 50.9 33.7

France 49.2 41.7

Austria 47.9 36.6

Italy 46.5 35.7

Sweden 43.2 37.5

Finland 42.4 37.0

Czech Republic 41.9 20.5

Greece2 41.5 41.7

Denmark 39.4 28.8

Spain 38.2 32.3

Netherlands 38.0 29.7

Slovak Republic 37.6 22.7

Turkey 37.5 36.2

Norway 37.4 30.6

Portugal 37.2 26.3

Poland 34.0 28.4

Luxembourg 34.0 11.2

United Kingdom 32.5 26.4

Canada 30.8 18.3

United States 29.4 13.7

Switzerland 29.3 17.2

Japan 29.2 23.7

Ireland 28.6 11.7

Iceland 28.3 8.6

Australia 26.7 14.1

Korea 19.7 17.2

New Zealand 18.4 0.6

Mexico 15.3 15.3

2. The average wage for Greece overestimates the actual gross earnings because it includes e

Total tax wedge in % of labour costs by f

Tax Wedge = income tax plus employee and emplo

Average wage = yearly gross wa

Total Tax Wedge 2009

1. Positive numbers indicate an increased fiscal preference for families.


78/80

Single person with average

wage

Family with average wage (One-

earner married couple, 2

children)

Difference between single and

family1

-0.5 -1.1 0.6

-0.7 -0.3 -0.4

-0.6 -1.6 1.0

0.0 -0.3 0.3

-0.9 -1.9 1.0

0.0 -0.4 0.4

-1.6 -1.6 0.0

-1.4 -1.3 -0.1

-1.6 -0.5 -1.1-0.1 -0.1 0.0

-1.3 -0.2 -1.0

0.2 0.3 -0.1

-1.0 -0.4 -0.5

-1.2 -2.6 1.4

-2.3 -2.4 0.1

-0.1 0.0 -0.2

-0.1 -0.4 0.4

-0.5 0.0 -0.5

-1.2 -0.7 -0.5

-0.3 -0.6 0.2

-0.5 -0.7 0.2

0.2 -1.4 1.7

0.1 1.0 -0.9

-0.3 -0.3 0.1

1.5 2.0 -0.4

0.0 -1.3 1.3

-0.2 -0.8 0.6

-0.3 -0.5 0.3

-2.7 -2.5 -0.1

0.2 0.2 0.0

rnings linked to marriage and children which are not available to all families.

mily type and annual change 2008 to 2009

yer social security contributions minus cash transfers

ge earnings of the average worker

Annual change 2008/09 (in percentage points)


79/80

Tax wedge Income tax

(1) (2) (3)

Belgium 55.2 -0.54 -0.50

Hungary 53.4 -0.72 0.11

Germany 50.9 -0.57 -0.52

France 49.2 -0.05 -0.05

Austria 47.9 -0.91 -1.05

Italy 46.5 -0.03 -0.03

Sweden 43.2 -1.65 -1.11

Finland 42.4 -1.39 -0.88

Czech Republic 41.9 -1.55 0.05

Greece1 41.5 -0.06 -0.06

Denmark 39.4 -1.28 -1.25

Spain 38.2 0.19 0.33

Netherlands 38.0 -0.96 1.18

Slovak Republic 37.6 -1.17 -1.17

Turkey 37.5 -2.29 -0.01

Norway 37.4 -0.12 -0.12

Portugal 37.2 -0.07 -0.07

Poland 34.0 -0.52 -0.52

Luxembourg 34.0 -1.16 -1.59

United Kingdom 32.5 -0.34 -0.21

Canada 30.8 -0.50 -0.55

United States 29.4 0.22 -1.15Switzerland 29.3 0.09 0.09

Japan 29.2 -0.26 -0.12

Ireland 28.6 1.54 0.35

Iceland 28.3 0.03 -0.72

Australia 26.7 -0.21 -0.57

Korea 19.7 -0.27 -0.30

New Zealand 18.4 -2.66 -2.66

Mexico 15.3 0.21 0.17

Tax Wedge - Annual change of different components 2008 to 2009 for

Tax Wedge = income tax plus employee and employer social security

Average wage = yearly gross wage earnings of the

CountryTotal Tax wedge

2009

Annual change 2008/09

1. The average wage for Greece overestimates the actual gross earnings because it includes earnings link

families.


80/80

Employee social security

contributions

Employee social security

contributions

(4) (5)

0.00 -0.04

0.17 -1.00

-0.03 -0.03

0.00 0.00

-0.02 0.10

0.00 0.00

0.04 -0.57

0.14 -0.66

-1.05 -0.55

0.00 0.00-0.03 0.00

0.01 -0.15

-1.86 -0.29

0.00 0.00

0.40 -2.68

0.00 0.00

0.00 0.00

0.00 0.00

0.08 0.35

-0.06 -0.07

0.01 0.04

0.00 0.02

0.00 0.000.00 -0.14

1.18 0.00

0.00 0.74

0.00 0.36

0.02 0.01

0.00 0.00

0.00 0.04

single individual with average wage

ontributions minus cash transfers

average worker

(in percentage points)

d to marriage and children which are not available to all

wages tax worldwide

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