OECD Taxation Working Papers

Consumption Taxation as an Additional Burden on Labour Income

DOI:https://doi.org/10.1787/5kg3h0t4xlq4-en

The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash benefits received by families. The Report...



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