| 000 | 02524nam a2200337 c 4500 | ||
|---|---|---|---|
| 999 |
_c146476 _d146476 |
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| 003 | ES-MaIEF | ||
| 005 | 20221004152659.0 | ||
| 007 | ta | ||
| 008 | 280922s2022 fr |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aHarding, Michelle _970048 |
|
| 245 | 1 | 0 |
_aTaxation of part-time work in the OECD _helectrónico _c by Michelle Harding, Dominique Paturot, Hannah Simon |
| 260 |
_a[Paris] _bOECD _c[2022] |
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| 300 |
_a71 p. _bgráf. |
||
| 490 | 0 |
_aOECD Taxation Working Papers _v57 |
|
| 500 | _aDisponible en formato electrónico en el Repositorio de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThe share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved work-life balance, there has been a significant decline in the average earnings of part-time workers relative to full-time workers, as well as an increase in involuntary part-time employment in a number of countries. This paper presents a summary of the taxation of part-time work in OECD countries. It includes new calculations of the effective tax rates on part-time work including those for male and female part-time workers and for different household types. These indicators provide an evidence base for policymakers looking to understand the impact of the tax system on the choice of employment form. The analysis shows that average tax rates for part-time workers are lower than those applied to full-time workers in almost all OECD countries, reducing post-tax gender wage gaps, although marginal tax rates are often higher for part-time workers. These differences between the taxation of part-time and full-time workers are largely due to differences in earnings levels, and therefore to the progressivity of countries’ tax systems, rather than to differences in the tax treatment applied to part-time workers relative to full-time workers. | ||
| 650 | 4 |
_aEMPLEO A TIEMPO PARCIAL _948566 |
|
| 650 | 4 |
_aINGRESOS PROPIOS _947381 |
|
| 650 | 4 |
_aSALARIOS _948349 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aTRABAJADORES _947884 |
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| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 700 | 1 |
_aPaturot, Dominique _970049 |
|
| 700 | 1 |
_aSimon, Hannah _970050 |
|
| 856 | 4 | 0 | _uhttps://doi.org/10.1787/572b72d3-en |
| 942 | _cRE | ||