000			02153nam a2200289 c 4500
999			_c145947 _d145947
003			ES-MaIEF
005			20220603132417.0
007			ta
008			220603t2022 fr |||||o|||| 00| 0 eng d
020			_a978-92-64-98488-2
040			_aES-MaIEF _bspa _cES-MaIEF
110			_aOCDE _9538
245		0	_aTaxing wages 2022 _helectrónico _bimpact of COVID-19 on the tax wedge in OECD countries _cOECD
260			_aParis _bOECD Publishing _c2022
300			_a674 p. _e1 recurso electrónico
520			_aThis annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies. Taxing Wages 2022 includes a special feature entitled: "Impact of COVID-19 on the Tax Wedge in OECD countries".
650			_aPOLITICA FISCAL _948067
650			_aIMPUESTOS _947460
650			_aPRESUPUESTOS _948131
650		4	_948293 _aRETENCIONES DEL TRABAJO
650		4	_aSALARIOS _948349
650			_aPANDEMIAS _967998
650			_aCORONAVIRUS _967999
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
856			_uhttps://www.oecd.org/tax/taxing-wages-20725124.htm
942			_cRE