Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482


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The tax burden results based on the eight model family types are presented in Tables 3. The chapter presents different measures for the average tax burdens tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate and marginal rates tax wedge and net personal tax rate. The results for two measures of tax progressivity are also considered: tax elasticity on gross earnings and labour costs. Average tax burdens Table 3. In the case of a single person on average wage the tax wedge ranges from 7.

For a one-earner married couple, with two children, at the same wage level the tax wedge is lowest in New Zealand 6.

This is due to the amount of cash benefits received by these families plus any applicable non-wastable tax credits that exceed the sum of the total tax and social security contributions that are due. Table 3. The lowest average rates were in Chile 7. Figure 3. Comparing Tables 3. In Poland, Canada and Ireland these represent respectively The lower level of cash benefits for the married couple can be attributed to three reasons: single parents may be eligible for more generous treatment; the benefits themselves may be fixed in absolute amount; or the benefits may be subject to income testing.

In most OECD member countries, at the average wage level, the income tax burden for one-earner married couples with two children is substantially lower than that faced by single persons compare columns 2 and 5. These differences are clearly illustrated in Figure 3. In Finland, the average personal income tax rate for the single worker was one tenth of a percentage point higher than for the one-earner married couple.

There are only two OECD member countries where a married average worker with two children has a negative personal income tax burden. This is due to the presence of nonwastable tax credits, whereby credits are paid in excess of the taxes otherwise due. This results in tax burdens of In two other countries — Chile and Hungary — this family-type pays no income tax. A comparison of columns 5 and 6 in Table 3. At the same time, the income tax burden is lower in fourteen countries, the largest differences being in Finland There is no impact on the tax burden in Chile and France.

An important consideration in the design of an income tax is the level of progressivity — the rate at which the income tax burden increases with income. A comparison of columns 1 to 3 in Table 3. There, a flat tax rate is applied on labour income and all households without children pay the same percentage of income tax.

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The addition of social security contributions to the average tax rate reduces this progressivity as well as the proportional tax savings i. When comparing Table 3. These lower figures reflect that there is little variation between social security contribution rates across family types, as shown in Table 3. For a single worker without children at the average wage column 2 the contribution rate varies between zero Australia, Denmark and New Zealand and Australia, Denmark and New Zealand do not levy any employee social security contributions paid to general government and there are three other countries with very low rates - Iceland 0.

Social security contributions are usually levied at a flat rate on all earnings, i. In a number of OECD member countries a ceiling applies.

Some examples of a constant proportional burden for employee social security contributions for over the eight model family types, are in decreasing order of rates Slovenia In addition, at the average wage level only Germany and the Netherlands impose different burdens of social security contributions on employees according to their family status see Figure 3. Marginal tax burdens Table 3. It is assumed that the gross earnings of the principal earner rise by 1 currency unit. This is the marginal tax wedge. Mexico In twenty-two OECD member countries, the marginal tax wedge for one-earner married couples at average earnings with two children is either the same or within 5 percentage points as that for single persons at average wage earnings with no children.

The marginal tax wedge is more than 5 percentage points lower for one-earner married couples in eight countries: Ireland In contrast, the marginal rate for one-earner married couples with two children is more than 5 percentage points higher than it is for.

When an income-tested measure is being phased out, the reduction in the relief or benefit compounds the increase in the tax payable. These programmes are set out in greater detail in the relevant country chapters in Part III of the Report. In twenty-two OECD member countries, the net marginal personal tax rate for one-earner married couples with two children at the average wage level is either the same or within 5 percentage points as that for single persons with no children.

The marginal rate is more than 5 percentage points lower for the one-earner married couples in eight countries: France In contrast, the marginal rate for one-earner married couples with two children is more than 5 percentage points higher than it is for single persons with no children in Canada The more progressive the system is — at the income level considered — the lower this elasticity will be.


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In the case of the one-earner married couples, with two children, at the average wage, column 5 of Table 3. In contrast, Chile 1. In other words, a percentage increase in gross pay leads to an increase in net income in excess of the percentage increase in gross wage earnings. In more than half of the OECD member countries the value of this elasticity lies between 0. This elasticity is below 0. In contrast, the elasticity is between 0. Single workers with the average wage take home see Table 3.

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In the case of a one-earner married couple with two children at the average earnings level, families take home over USD 50 in Iceland, Luxembourg and Switzerland; with the lowest level again being in Mexico. Usually, labour costs are much higher than gross wages, because any employer social security contributions including payroll taxes are taken into account.

Annual labour costs are equal to annual gross wage in Chile and New Zealand. In those countries neither compulsory employer social security contributions nor payroll taxes are levied on wages. However, employers in Chile are subject to non-tax compulsory payments related notably to pension schemes. The reported elasticities in Table 3. Two-earner family. The outcome may differ if the wage of the spouse goes up especially if partners are taxed individually.

The outcome may differ if the wage of the spouse especially if partners are taxed individually. Percentage increase in net income relative to percentage increase in gross wages, After an increase of 1 currency unit in gross wages, by family-type and wage level. The increase reported in the Table represents a form of elasticity. In a proportional tax system the elasticity would equal 1. The more progressive the system at these income levels, the lower is the elasticity.

Assumes a rise in the labour costs associated with the principal earner in the household. Percentage increase in net income relative to percentage increase in gross labour cost, After an increase of 1 currency unit in gross labour cost, by family-type and wage level. These are illustrated in separate graphs for each of four family types and for each OECD member country. The family types are single taxpayers without children; single parents with two children; one-earner married couples without children and one-earner married couples with two children.

The graphs are divided in two sets showing the average and the marginal tax wedge components as percentage of total labour costs central and local income taxes; employee and employer social security contributions and cash benefits. The graphs also show the net personal average and marginal tax rates. For each OECD member country, there are separate graphs for four family types: single taxpayers without children, single parents with two children, one-earner married couples without children and one-earner married couples with two children.

The net personal average and marginal tax rates [the change in] personal income taxes and employee social security contributions net of cash benefits as a percentage of [the change in] gross wage earnings are included in the graphs that show respectively the average and the marginal tax wedge.

The graphs illustrate the relative importance of the different components of the tax wedges: central government income taxes, local government income taxes, employee social security contributions, employer social security contributions including payroll taxes where applicable and cash benefits as a percentage of total labour costs.

It should be noted that a decreasing share in total labour costs implies that the values of tax payments less benefits are not increasing as rapidly as the corresponding total labour costs. It does not necessarily imply that the values of payments less benefits are decreasing in cash terms. Low-income households are treated favourably by the tax-benefit system in many OECD countries. As a matter of fact, the EITC is also deducted from the local government income tax.

There are large variations in cash benefit levels across OECD countries. The marginal tax wedge is relatively flat across the earnings distribution in some countries because of the flat social security contribution and personal income tax rates. In Chile, it is 7. In Iceland, the marginal tax wedge is In Latvia, it is In Poland, the marginal tax wedge is In the United Kingdom, it is Social security contributions are levied at flat rates in many OECD countries. Some countries have an earnings ceiling above which no additional social security contributions have to be paid.

The variations in the marginal social security contributions are in general the same for the four family types, since the contribution rates or income ceilings do not vary depending on the marital status or the number of dependent children. Nevertheless, in Hungary the marginal employee social security contributions are higher for the families with children, at low income levels, due to the impact of the withdrawal of the child tax allowance with increasing earnings. Families whose combined personal income tax base is not sufficient to claim the maximum amount of the family tax allowance can deduct the remaining sum from the health insurance and pension contributions.

Large decreases in the marginal rates as percentage of total labour costs were observed in Luxembourg where the marginal employee social security contribution rate drops from This is the case for low-income taxpayers without. In many countries, these high marginal tax rates are partly the result, as income rises, in reductions in benefits, allowances or tax credits that are targeted at low-income taxpayers. This is the case because of rounding rules in Germany, Luxembourg, Sweden and Switzerland; the discrete characteristics of the PAYE Pay As You Earn tax credit, the spouse tax credit and the child transfers in Italy; and in the United States because of the truncation of gross earnings in the calculation of the child tax credit.

The marginal tax wedges in the graphs are calculated in a slightly different manner than the marginal tax rates that are included in the rest of the Taxing Wages publication. It otherwise would not be correct to draw a line through the different data points because the data for the income levels in between the different points would be missing.

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In order to reduce the required number of calculations, the marginal rates that are shown in the graphs are calculated by increasing gross earnings by 1 percentage point — each line in the graph therefore consists of data points — instead of 1 currency unit. The chapter presents the results of tax burden measures on labour income for the eight model family types for The chapter includes Tables 5.

The table formats are identical to Tables 3. This chapter compares the two sets of tables and analyses the changes in tax burden between and Comparisons with the columns 1, and of the tables give corresponding results for the six other family-types. Generally, only those changes exceeding 1 percentage point for average effective rates and 5 percentage points for marginal effective rates are flagged in this chapter. Most of these are due to tax reforms or changes in the tax systems. Table 5. In the majority of countries, changes in the gap between total labour costs and the corresponding net take-home pay in as compared with were within plus or minus one percentage point.

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Comparing column 2 in Tables 3. It fell by more than one percentage point in Finland 1. In Finland, there was an overall increase in tax reliefs as well as a reduction in the bottom and top tax bracket rates within the income tax schedule in Finally, in Luxembourg, the decrease in the tax wedge for the average worker resulted from a reformed income tax schedule i. In contrast, there were no increases in the tax wedge of more than one percentage point for the single average worker across the OECD member countries.

Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482 Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482
Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482 Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482
Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482 Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482
Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482 Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482
Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482 Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482
Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482 Trade and cost competitiveness in the Czech Republic, Hungary, Poland, and Slovenia, Volumes 23-482

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