- Description
- 32 p.; 21 x 29.7cm.
- Summary
- In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer's labour costs or reduce the employee's net take-home pay in a similar way to taxes, although they do not necessarily have the same behavioural impact. This paper discusses the different non-tax compulsory payments levied in OECD member countries and calculates "compulsory payment indicators", which combine non-tax compulsory payments and taxes into an overall indicator of the burden of compulsory government regulation on labour income. The analysis shows that especially employers have to pay non-tax compulsory payments and that they have a considerable impact on the "tax wedge" rankings that are published in the OECD's Taxing Wages Report.
- Series Statement
- OECD Taxation Working Papers, 2223-5558 ; no.8
- Uniform Title
- OECD Taxation Working Papers, no.8.
- Subject
- Taxation
- LCCN
- 10.1787/5kg3h0sn2g6k-en
- OCLC
- oecd-lib-002496
- Author
Brys, Bert.
- Title
Non-Tax Compulsory Payments as an Additional Burden on Labour Income [electronic resource] / Bert Brys
- Imprint
Paris : OECD Publishing, 2011.
- Series
OECD Taxation Working Papers, 2223-5558 ; no.8
OECD Taxation Working Papers, 2223-5558 ; no.8.
- Connect to:
- Indexed Term
Taxation
- Other Standard Identifier
10.1787/5kg3h0sn2g6k-en doi