Non-Tax Compulsory Payments as an Additional Burden on Labour Income [E-Book] / Bert Brys
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 privatelyman...
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Personal Name(s): | Brys, Bert. |
Imprint: |
Paris :
OECD Publishing,
2011
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Physical Description: |
32 p. ; 21 x 29.7cm. |
Note: |
englisch |
DOI: |
10.1787/5kg3h0sn2g6k-en |
Series Title: |
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OECD Taxation Working Papers ;
8 |
Keywords: |
Taxation |
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520 | 3 | |a 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. | |
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