OECD Taxation Working Papers

Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009

DOI:https://dx.doi.org/10.1787/5kg3h0s9fm5c-en

The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of total government revenues in 2008 (OECD,...



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