Wages Tax Worldwide

Grafik 1 - Tax Wedge (Lohnsteuer, Sozialbeitrge Arbeitnehmer und Arbeitgeber, abzgl.
Transfers) in Prozent der Gesamtarbeitskosten
1.2
0.8
0.6
0.4
0.2
Paris, 11.05.2010
Taxing Wages - Graphics

Table of Contents
1.
Tax Wedge - Overview table for different wage levels and household types (2009)
2.
Tax Wedge - Country graphs for selected wage levels and household types (2000 and 2009
3.
Tax Wedge - Annual change 2008 to 2009 for single individuals and families
4.
Tax Wedge - Annual change of different components 2008 to 2009 for single individuals
aphics
ousehold types (2009)
household types (2000 and 2009)
uals and families
to 2009 for single individuals
Tax Wedge in % of labour costs for differen
Tax Wedge = income tax plus employee and employer
AW = yearly gross wage earn
Single
No Children
67% of AW
2 Children
AW
167% of AW
67% of AW
Belgium
48.9 Belgium
55.2 Belgium
60.5 France
Hungary
46.3 Hungary
53.4 Hungary
58.4 Greece
Germany
46.0 Germany
50.9 France
1
53.1 Turkey
France
45.2 France
49.2 Germany
53.0 Belgium
Austria
43.3 Austria
47.9 Italy
51.5 Sweden
Italy
43.0 Italy
46.5 Sweden
50.9 Germany
Sweden
41.2 Sweden
43.2 Austria
50.1 Hungary
Netherlands
39.0 Finland
42.4 Denmark
48.6 Poland
Czech Republic
38.6 Czech Republic
41.9 Finland
48.2 Spain
Denmark
37.7 Greece
41.5 Greece
46.2 Austria
Finland
37.0 Denmark
39.4 Czech Republic
44.6 Finland
Greece
36.8 Spain
38.2 Norway
43.0 Italy
Turkey
35.2 Netherlands
38.0 Portugal
43.0 Japan
Slovak Republic
34.3 Slovak Republic
37.6 Netherlands
Spain
34.2 Turkey
37.5 Spain
41.6 Portugal
Norway
34.0 Norway
37.4 Luxembourg
41.4 Norway
Poland
33.0 Portugal
37.2 OECD
41.1 OECD
1
OECD
32.7 OECD
36.4 Turkey
40.4 Korea
Portugal
32.3 Poland
40.1 Czech Republic
United Kingdom
29.2 Luxembourg
34.0 Ireland
39.1 Denmark
Japan
27.8 United Kingdom
32.5 United Kingdom
37.0 Mexico
Luxembourg
27.4 Canada
30.8 Poland
34.9 Switzerland
United States
26.9 United States
29.4 United States
34.6 Netherlands
Switzerland
26.3 Switzerland
29.3 Switzerland
33.6 United Kingdom
Canada
26.3 Japan
29.2 Canada
32.9 Iceland
Iceland
22.7 Ireland
28.6 Iceland
32.7 United States
Ireland
22.5 Iceland
28.3 Australia
32.6 Luxembourg
Australia
20.7 Australia
26.7 Japan
32.3 Australia
Korea
17.0 Korea
19.7 New Zealand
24.9 Canada
New Zealand
Mexico
15.6 New Zealand

11.8 Mexico
18.4 Korea
15.3 Mexico
21.9 Ireland
20.8 New Zealand
1. Wage figures are based on the old definition of average worker (ISIC D, rev 3).
osts for different wage levels and household types, 2009

employee and employer social security contributions minus cash transfers
= yearly gross wage earnings of the average worker
Married Couple
2 Children
2 Children
67% of AW
AW + 0
AW + 33% of AW
AW + 67% of AW
36.8 Hungary
43.7 Hungary
42.5 Belgium
47.4
36.0 Greece
41.7 Belgium
40.3 Hungary
44.7
34.0 France
41.7 Greece
39.9 France
44.0
33.7 Belgium
38.8 Germany
39.1 Germany
43.1
32.8 Sweden
37.5 France
38.6 Italy
41.3
31.3 Finland
37.0 Italy
38.0 Greece
40.7
30.1 Austria
36.6 Sweden
37.2 Austria
40.0
28.4 Turkey
36.2 Turkey
37.2 Sweden
39.0
28.4 Italy
35.7 Austria
1
36.8 Turkey
37.7
26.4 Germany
33.7 Finland
35.1 Finland
37.0
25.4 Spain
32.3 Spain
34.5 Denmark
35.0
25.0 Norway
30.6 Denmark
33.2 Spain
34.8
21.5 Netherlands
29.7 Norway
31.5 Czech Republic
33.9
21.2 Denmark
28.8 Czech Republic
30.0 Norway
33.3
20.6 Poland
28.4 Netherlands
29.1 Portugal
32.5
20.6 United Kingdom
26.4 Poland
28.9 Netherlands
31.6
16.9 Portugal
26.3 Portugal
28.4 OECD
31.3
16.4 OECD
26.0 OECD
31.1
15.0 Japan
26.5 Poland
30.3
22.7 Japan
24.9 United Kingdom
28.2
11.8 Czech Republic
20.5 United Kingdom
24.6 Canada
26.9
11.4 Canada
18.3 Canada
23.5 Japan
25.9
11.3 Korea
17.2 United States
21.7 United States
24.2
8.9 Switzerland
17.2 Switzerland
20.0 Switzerland
23.0
4.9 Mexico
15.3 Australia
17.9 Iceland
22.9
4.2 Australia
14.1 Iceland
17.6 Australia
22.2
0.3 United States
13.7 Korea
17.3 Luxembourg
20.9
-7.5 Ireland
11.7 Luxembourg
15.6 Ireland
19.8
-7.7 Luxembourg
11.2 Ireland
13.7 Korea
17.4
13.4 New Zealand

8.8 Mexico
15.3
13.9
-9.5 Iceland
-16.5 New Zealand
8.6 Mexico
0.6 New Zealand
No Children
AW + 33% o fAW
Hungary
49.8
Belgium
47.3
Germany
46.0
Austria
44.3
France
44.0
Italy
42.7
Sweden
41.4
Greece
40.4
Czech Republic
39.8
Finland
39.1
Denmark
37.9
Turkey
37.8
Spain
35.6
Norway
34.9
Netherlands
33.9
OECD
33.2
Slovak Republic
33.1
Poland
33.0
Portugal
32.3
United Kingdom
29.2
Japan
28.4
Canada
27.6
United States
27.6
Switzerland
26.9
Luxembourg
26.0
Australia
23.1
Iceland
22.7
Ireland
20.5
Korea
18.8
New Zealand
Mexico
17.2
13.4
Tax Wedge in % of labour costs for different wage levels and household type
Tax Wedge = income tax plus employee and employer social security contributions minus cash transfers
average wage = yearly gross wage earnings of the average worker
70
60
50
Australia 2000
Australia 2009
OECD 2000
OECD 2009
40
30
20
10
0
-10
-20
Australia 2000
Australia 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
0.9
-7.5
20.4
16.9
22.7
14.1
28.5
26.0
Two-earner
couple
2 children
100% + 67%
average wage
(*)
26.2
22.2
33.3
31.3
Single
67% of
average wage
Single
average wage
25.4
20.7
34.5
32.7
30.6
26.7
37.8
36.4
70
60
Austria 2000
Austria 2009
OECD 2000
OECD 2009
50
40
30
20
10
0
Two-earner
Lone parent
One-earner
couple
2
Single
Single
2 children
couple
children 100% 67% of average
67% of average
2 children
average wage
wage
+ 67% average
wage
average wage
Austria 2000
Austria 2009
OECD 2000
OECD 2009
67% of average
2 children
+ 67% average
wage
average wage
wage
25.1
35.2
39.0
26.4
36.6
40.0
20.4
28.5
33.3
16.9
26.0
31.3
wage
average wage
43.2
43.3
34.5
32.7
47.3
47.9
37.8
36.4
70
60
Belgium 2000
Belgium 2009
OECD 2000
OECD 2009
50
40
30
20
10
0
Two-earner
Lone parent
One-earner
Single
couple
2
2 children
couple
2
children 100% + 67% of average
67% of average
children
wage
67% average
wage
average wage
wage
Belgium 2000
36.3
42.6
50.9
51.3
Belgium 2009
33.7
38.8
47.4
48.9
OECD 2000
20.4
28.5
33.3
34.5
OECD 2009
16.9
26.0
31.3
32.7
70
60
50
40
30
20
10
0
-10
-20
Canada 2000
OECD 2000
Lone parent
2 children
One-earner
couple
Single
average wage
Canada 2009
OECD 2009
Two-earner
couple
Single
Single
Lone parent
2 children
67% of
average
wage
One-earner
couple
2 children
average
wage
0.5
-7.7
20.4
16.9
23.9
18.3
28.5
26.0
Canada 2000
Canada 2009
OECD 2000
OECD 2009
couple
2 children
100% + 67%
average
wage
30.0
26.9
33.3
31.3
Single
67% of
average
wage
Single
average
wage
27.8
26.3
34.5
32.7
33.2
30.8
37.8
36.4
70
60
Czech Republic 2000
Czech Republic 2009
OECD 2000
OECD 2009
50
40
30
20
10
0
Lone parent
2 children
67% of
average wage
Czech Republic 2000
Czech Republic 2009
OECD 2000
OECD 2009
13.2
15.0
20.4
16.9
Two-earner
One-earner
Single
couple
2
couple
67% of
children 100%
2 children
+ 67% average average wage
average wage
wage
22.7
36.5
41.4
20.5
33.9
38.6
28.5
33.3
34.5
26.0
31.3
32.7
70
60
50
40
30
Denmark 2000
OECD 2000
Denmark 2009
OECD 2009
average wage
30
20
10
0
Denmark 2000
Denmark 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average
wage
One-earner
couple
2 children
average
wage
14.2
13.2
20.4
16.9
30.4
28.8
28.5
26.0
Two-earner
couple
2 children
100% + 67%
average
wage
38.4
35.0
33.3
31.3
Single
67% of
average
wage
Single
average
wage
40.4
37.7
34.5
32.7
43.8
39.4
37.8
36.4
Single
67% of
average wage
Single
average wage
43.0
37.0
34.5
32.7
47.8
42.4
37.8
36.4
70
60
Finland 2000
OECD 2000
Finland 2009
OECD 2009
50
40
30
20
10
0
Finland 2000
Finland 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
28.8
25.4
20.4
16.9
40.7
37.0
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
41.6
37.0
33.3
31.3
70
60
France 2000
OECD 2000
France 2009
OECD 2009
60
OECD 2000
OECD 2009
50
40
30
20
10
0
France 2000
France 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
39.1
36.8
20.4
16.9
40.7
41.7
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
44.2
44.0
33.3
31.3
Single
67% of
average wage
Single
average wage
47.4
45.2
34.5
32.7
49.6
49.2
37.8
36.4
70
60
Germany 2000
Germany 2009
OECD 2000
OECD 2009
50
40
30
20
10
Germany 2000
Germany 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
31.7
31.3
20.4
16.9
35.3
33.7
28.5
26.0
Two-earner
couple
2 children
100% + 67%
average wage
45.4
43.1
33.3
31.3
Single
67% of
average wage
Single
average wage
47.5
46.0
34.5
32.7
52.9
50.9
37.8
36.4
70
60
Greece 2000
OECD 2000
Greece 2009
OECD 2009
50
40
30
20
10
0
Greece 2000
Greece 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of average
wage
One-earner
couple
2 children
average wage
34.3
36.0
20.4
16.9
38.7
41.7
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
37.8
40.7
33.3
31.3
Single
67% of average
wage
Single
average wage
35.0
36.8
34.5
32.7
37.9
41.5
37.8
36.4
70
60
Hungary 2000
OECD 2000
Hungary 2009
OECD 2009
50
40
30
20
10
0
Hungary 2000
Hungary 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
33.8
30.1
20.4
16.9
43.9
43.7
28.5
26.0
Two-earner
couple
2 children
100% + 67%
average wage
46.9
44.7
33.3
31.3
Single
67% of
average wage
Single
average wage
51.4
46.3
34.5
32.7
54.6
53.4
37.8
36.4
70
60
50
Iceland 2000
OECD 2000
Iceland 2009
OECD 2009
40
30
20
10
0
-10
Iceland 2000
Iceland 2009
OECD 2000
OECD 2009
70
60
50
40
30
20
10
0
-10
-20
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
-4.5
4.9
20.4
16.9
4.8
8.6
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
20.4
22.9
33.3
31.3
Ireland 2000
Ireland 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
Two-earner
couple
2
children 100%
+ 67% average
wage
Single
67% of
average wage
average wage
19.8
22.7
34.5
32.7
Single
67% of
average wage
average wage
Ireland 2000
Ireland 2009
OECD 2000
OECD 2009
average wage
average wage
16.4
-9.5
20.4
16.9
20.4
11.7
28.5
26.0
+ 67% average
wage
29.1
19.8
33.3
31.3
average wage
27.4
22.5
34.5
32.7
70
60
Italy 2000
OECD 2000
Italy 2009
OECD 2009
50
40
30
20
10
0
Italy 2000
Italy 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
29.0
25.0
20.4
16.9
39.0
35.7
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
44.0
41.3
33.3
31.3
70
60
50
40
30
20
10
Japan 2000
OECD 2000
Japan 2009
OECD 2009
Single
67% of
average wage
43.5
43.0
34.5
32.7
average wage
10
0
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
21.0
21.5
20.4
16.9
21.1
23.7
28.5
26.0
Japan 2000
Japan 2009
OECD 2000
OECD 2009
Two-earner
couple
2
children 100%
+ 67% average
wage
23.0
25.9
33.3
31.3
Single
67% of
average wage
average wage
23.4
27.8
34.5
32.7
70
60
Korea 2000
Korea 2009
OECD 2000
OECD 2009
50
40
30
20
10
0
Korea 2000
Korea 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
14.3
16.4
20.4
16.9
15.6
17.2
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
15.4
17.4
33.3
31.3
Single
67% of
average wage
15.0
17.0
34.5
32.7
70
60
50
40
Luxembourg 2000
Luxembourg 2009
OECD 2000
OECD 2009
average wage
40
30
20
10
0
Lone parent
2 children
67% of average
wage
Luxembourg 2000
Luxembourg 2009
OECD 2000
OECD 2009
6.6
0.3
20.4
16.9
Two-earner
One-earner
couple
2
couple
2
children 100% +
children
67% average
average wage
wage
13.9
23.4
11.2
20.9
28.5
33.3
26.0
31.3
Single
67% of average
wage
average wage
31.5
27.4
34.5
32.7
70
60
Mexico 2000
OECD 2000
Mexico 2009
OECD 2009
50
40
30
20
10
0
Mexico 2000
Mexico 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
7.2
11.8
20.4
16.9
12.6
15.3
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
10.4
13.9
33.3
31.3
Single
67% of
average wage
7.2
11.8
34.5
32.7
70
60
50
Netherlands 2000
Netherlands 2009
OECD 2000
OECD 2009
average wage
OECD 2000
OECD 2009
50
40
30
20
10
0
Two-earner
Lone parent
One-earner
couple
2
Single
2 children
couple
2
67% of average
children
wage
67% average
wage
average wage
wage
Netherlands 2000
25.8
29.6
37.7
42.0
Netherlands 2009
11.3
29.7
31.6
39.0
OECD 2000
20.4
28.5
33.3
34.5
OECD 2009
16.9
26.0
31.3
32.7
70
60
50
40
30
20
10
0
-10
-20
-30
New Zealand 2000

New Zealand 2009
OECD 2000
OECD 2009
New Zealand 2000

OECD 2000
Lone parent
2 children
67% of average
wage
One-earner
couple
2
children
average wage
-3.3
-16.5
20.4
16.9
13.6
0.6
28.5
26.0
New Zealand 2009

OECD 2009
Two-earner
couple
2
children 100% +
67% average
wage
19.0
15.3
33.3
31.3
Single
67% of average
wage
18.6
15.6
34.5
32.7
average wage
70
Norway 2000
OECD 2000
60
Norway 2009
OECD 2009
50
40
30
20
10
0
Norway 2000
Norway 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
16.2
20.6
20.4
16.9
28.4
30.6
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
33.0
33.3
33.3
31.3
Single
67% of
average wage
average wage
35.1
34.0
34.5
32.7
70
60
Poland 2000
OECD 2000
Poland 2009
OECD 2009
50
40
30
20
10
0
Poland 2000
Poland 2009
OECD 2000
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
29.7
28.4
20.4
33.3
28.4
28.5
Two-earner
couple
2
children 100%
+ 67% average
wage
37.7
30.3
33.3
Single
67% of
average wage
37.0
33.0
34.5
Single
average wage
Poland 2009
OECD 2000
OECD 2009
28.4
20.4
16.9
28.4
28.5
26.0
30.3
33.3
31.3
33.0
34.5
32.7
70
Portugal 2000
OECD 2000
60
Portugal 2009
OECD 2009
50
40
30
20
10
0
Portugal 2000
Portugal 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
26.5
20.6
20.4
16.9
30.2
26.3
28.5
26.0
Two-earner
couple
2 children
100% + 67%
average wage
32.9
32.5
33.3
31.3
Single
67% of
average wage
33.2
32.3
34.5
32.7
70
60
Slovak Republic 2000
OECD 2000
OECD 2009
50
40
30
20
10
0
Lone parent
2 children
67% of
One-earner
couple
2 children
Two-earner
couple
2 children
Single
67% of
average wage
Slovak Republic
2000
Slovak Republic
2009
OECD 2000
OECD 2009
2 children
67% of
average wage
couple
2 children
average wage
couple
2 children
100% + 67%
average wage
Single
67% of
average wage
24.7
30.4
36.7
40.5
21.2
22.7
31.1
34.3
20.4
16.9
28.5
26.0
33.3
31.3
34.5
32.7
average wage
70
60
Spain 2000
OECD 2000
Spain 2009
OECD 2009
50
40
30
20
10
Spain 2000
Spain 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
28.4
28.4
20.4
16.9
32.1
32.3
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
35.3
34.8
33.3
31.3
70
60
50
40
30
Sweden 2000
Sweden 2009
OECD 2000
OECD 2009
Single
67% of
average wage
34.7
34.2
34.5
32.7
average wage
30
20
10
Sweden 2000
Sweden 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
39.9
32.8
20.4
16.9
44.3
37.5
28.5
26.0
Two-earner
couple
2 children
100% + 67%
average wage
46.0
39.0
33.3
31.3
Single
67% of
average wage
48.6
41.2
34.5
32.7
70
60
Switzerland 2000
Switzerland 2009
OECD 2000
OECD 2009
50
40
30
20
10
0
Lone parent
2 children
67% of average
wage
Switzerland 2000
Switzerland 2009
OECD 2000
OECD 2009
13.3
11.4
20.4
16.9
Two-earner
One-earner
couple
2
couple
2
children 100% +
children
67% average
average wage
wage
18.7
24.2
17.2
23.0
28.5
33.3
26.0
31.3
70
60
50
40
Turkey 2000
Turkey 2009
OECD 2000
OECD 2009
Single
67% of average
wage
27.3
26.3
34.5
32.7
average wage
40
30
20
10
0
Turkey 2000
Turkey 2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
39.1
34.0
20.4
16.9
40.4
36.2
28.5
26.0
Two-earner
couple
2
children 100%
+ 67% average
wage
39.9
37.7
33.3
31.3
Single
67% of
average wage
average wage
39.1
35.2
34.5
32.7
70
United Kingdom 2000
OECD 2000
60
50
United Kingdom 2009

OECD 2009
40
30
20
10
0
United Kingdom
2000
United Kingdom
2009
OECD 2000
OECD 2009
Lone parent
2 children
67% of
average wage
One-earner
couple
2 children
average wage
Two-earner
couple
2 children
100% + 67%
average wage
Single
67% of
average wage
15.0
27.8
28.3
29.1
8.9
26.4
28.2
29.2
20.4
16.9
28.5
26.0
33.3
31.3
34.5
32.7
70
60
United States 2000

OECD 2000
United States 2009

OECD 2009
60
OECD 2000
OECD 2009
50
40
30
20
10
0
Two-earner
Lone parent
One-earner
couple
2
Single
2 children
couple
2
67% of average
children
wage
67% average
wage
average wage
wage
United States 2000
9.6
20.6
26.3
28.3
United States 2009
4.2
13.7
24.2
26.9
OECD 2000
20.4
28.5
33.3
34.5
OECD 2009
16.9
26.0
31.3
32.7
average wage
wage levels and household types, 2000 and 2009
ntributions minus cash transfers
Single
average wage
Single
167% of
average wage
30.6
26.7
37.8
36.4
38.4
32.6
42.4
41.1
(*) Two
at the level of 100% and 67% of the average wage
Austria
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
2 children
67% of average wage
67% of average wage

average wage
167% of average wage
average wage
average wage
47.3
47.9
37.8
36.4
50.4
50.1
42.4
41.1
Belgium
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
57.1
55.2
37.8
36.4
62.6
60.5
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Canada
Lone parent
Single
Single
Single
Single
Single
2 children
67% of average wage
67% of average wage

average wage
Single
average
wage
Single
167% of
average
wage
33.2
30.8
37.8
36.4
35.3
32.9
42.4
41.1
Czech Republic 2009
Czech Republic
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
42.7
41.9
37.8
36.4
44.9
44.6
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Denmark
Lone parent
2 children
67% of average wage
Single
Single
Single
Single
average
wage
Single
167% of
average
wage
43.8
39.4
37.8
36.4
51.3
48.6
42.4
41.1
67% of average wage

average wage
Finland
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
47.8
42.4
37.8
36.4
53.5
48.2
42.4
41.1
France
2 children
67% of average wage
67% of average wage

average wage
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
49.6
49.2
37.8
36.4
51.7
53.1
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Germany
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
52.9
50.9
37.8
36.4
56.3
53.0
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Greece
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
37.9
41.5
37.8
36.4
43.7
46.2
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Hungary
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
54.6
53.4
37.8
36.4
59.1
58.4
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Iceland
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
26.2
28.3
37.8
36.4
38.0
32.7
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Ireland
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
2 children
67% of average wage
67% of average wage

average wage
average wage
35.2
28.6
37.8
36.4
42.2
39.1
42.4
41.1
Italy
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
46.9
46.5
37.8
36.4
51.0
51.5
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Japan
Lone parent
Single
Single
2 children
67% of average wage
67% of average wage

average wage
Single
Single
average wage
Single
167% of
average wage
24.8
29.2
37.8
36.4
28.6
32.3
42.4
41.1
Korea
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
16.3
19.7
37.8
36.4
20.2
21.9
42.4
41.1
Luxembourg
2 children
67% of average wage
67% of average wage

average wage
Lone parent
Single
Single
Single
Single
average wage
Single
167% of average
wage
37.5
34.0
37.8
36.4
45.5
41.4
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Mexico
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
12.6
15.3
37.8
36.4
19.4
20.8
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Netherlands
Lone parent
Single
average wage
Single
167% of
average wage
39.7
38.0
37.8
36.4
44.8
41.8
42.4
41.1
Single
Single
Single
2 children
67% of average wage
67% of average wage

average wage
New Zealand
Lone parent
Single
average wage
Single
167% of average
wage
19.4
18.4
37.8
36.4
24.2
24.9
42.4
41.1
Single
Single
Single
2 children
67% of average wage
67% of average wage

average wage
Norway
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
38.6
37.4
37.8
36.4
45.2
43.0
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Poland
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
38.2
34.0
37.8
39.1
34.9
42.4
2 children
67% of average wage
67% of average wage

average wage
34.0
37.8
36.4
34.9
42.4
41.1
Portugal
Lone parent
Single
Single
Single
average wage
Single
average wage
Single
167% of
average wage
37.3
37.2
37.8
36.4
42.3
43.0
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage

Slovak Republic
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
2 children
67% of average wage
67% of average wage

average wage
Single
average wage
Single
167% of
average wage
41.7
45.0
37.6
40.1
37.8
36.4
42.4
41.1
Spain
Lone parent
Single
Single
Single
Single
average wage
Single
167% of
average wage
38.6
38.2
37.8
36.4
41.1
41.6
42.4
41.1
2 children
67% of average wage
67% of average wage

average wage
Sweden
Lone parent
2 children
67% of average wage
Single
Single
Single
Single
average wage
Single
167% of
average wage
50.1
43.2
37.8
36.4
55.7
50.9
42.4
41.1
67% of average wage

average wage
Switzerland
Lone parent
Single
average wage
Single
167% of average
wage
30.0
29.3
37.8
36.4
34.3
33.6
42.4
41.1
Single
Single
Single
Turkey
2 children
67% of average wage
67% of average wage

average wage
Lone parent
Single
average wage
Single
167% of
average wage
40.4
37.5
37.8
36.4
35.0
40.4
42.4
41.1
Single
Single
Single
2 children
67% of average wage
67% of average wage

average wage
United Kingdom 2009
United Kingdom
Lone parent
Single
average wage
Single
167% of
average wage
32.6
35.8
32.5
37.0
37.8
36.4
42.4
41.1
Single
Single
Single
2 children
67% of average wage
67% of average wage

average wage
United States
Lone parent
Single
average wage
Single
167% of
average wage
30.4
29.4
37.8
36.4
36.8
34.6
42.4
41.1
Single
Single
Single
2 children
67% of average wage
67% of average wage

average wage
ld types, 2000 and 2009
Australia
Australia 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
2 children 100% + 67% average wage (*)
Single
67% of average wage
Single
average wage
Single
0.9
22.7
26.2
25.4
30.6
38.4
(*) Two-earner married couple with two children and earnings

at the level of 100% and 67% of the average wage
Austria
Austria 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
2 children 100% + 67% average wage
Single
67% of average wage
Single
average wage
Single
25.1
35.2
39.0
43.2
47.3
50.4
Belgium
Belgium 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
36.3
42.6
50.9
51.3
57.1
62.6
Canada
Canada 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
0.5
23.9
30.0
27.8
33.2
35.3
Czech Republic
Czech Republic 2000
Lone parent
2 children
67% of average wage
13.2
One-earner couple
2 children
average wage
22.7
Two-earner couple
36.5
Single
67% of average wage
41.4
Single
average wage
42.7
Single
44.9
Denmark
Denmark 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
14.2
30.4
Two-earner couple
Single
67% of average wage
Single
average wage
Single
38.4
40.4
43.8
51.3
Finland
Finland 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
France
28.8
40.7
41.6
43.0
47.8
53.5
France 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
39.1
40.7
44.2
47.4
49.6
51.7
Germany
Germany 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
31.7
35.3
45.4
47.5
52.9
56.3
Greece
Greece 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
34.3
38.7
37.8
35.0
37.9
43.7
Hungary
Hungary 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
33.8
43.9
46.9
51.4
54.6
59.1
Iceland
Iceland 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
-4.5
4.8
20.4
19.8
26.2
38.0
Ireland
Ireland 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
16.4
20.4
29.1
27.4
35.2
42.2
Italy
Italy 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
29.0
39.0
44.0
43.5
46.9
51.0
Japan
Japan 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
21.0
21.1
23.0
23.4
24.8
Single
28.6
Korea
Korea 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
14.3
15.6
15.4
15.0
16.3
20.2
Luxembourg
Luxembourg 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
6.6
13.9
23.4
31.5
37.5
45.5
Mexico
Mexico 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
7.2
12.6
10.4
7.2
12.6
19.4
Netherlands
Netherlands 2000
Lone parent
2 children
67% of average wage
25.8
One-earner couple
2 children
average wage
29.6
Two-earner couple
37.7
Single
67% of average wage
42.0
Single
average wage
39.7
Single
44.8
New Zealand
New Zealand 2000
Lone parent
2 children
67% of average wage
-3.3
One-earner couple
2 children
average wage
13.6
Two-earner couple
19.0
Single
67% of average wage
18.6
Single
average wage
19.4
Single
24.2
Norway
Norway 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
16.2
28.4
33.0
35.1
38.6
45.2
Poland
Poland 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
29.7
33.3
37.7
37.0
38.2
39.1
Portugal
Portugal 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
26.5
30.2
32.9
33.2
37.3
42.3
Slovak Republic
Lone parent
2 children
67% of average wage
24.7
One-earner couple
2 children
average wage
30.4
Two-earner couple
36.7
Single
67% of average wage
40.5
Single
average wage
41.7
Single
45.0
Spain
Spain 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
28.4
32.1
35.3
34.7
38.6
41.1
Sweden
Sweden 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
39.9
44.3
Two-earner couple
Single
67% of average wage
Single
average wage
Single
46.0
48.6
50.1
55.7
Switzerland
Switzerland 2000
Lone parent
2 children
67% of average wage
13.3
One-earner couple
2 children
average wage
18.7
Two-earner couple
24.2
Single
67% of average wage
27.3
Single
average wage
30.0
Single
34.3
Turkey
Turkey 2000
Lone parent
2 children
67% of average wage
One-earner couple
2 children
average wage
Two-earner couple
Single
67% of average wage
Single
average wage
Single
39.1
40.4
39.9
39.1
40.4
35.0
United Kingdom
United Kingdom 2000
Lone parent
2 children
67% of average wage
15.0
One-earner couple
2 children
average wage
27.8
Two-earner couple
28.3
Single
67% of average wage
29.1
Single
average wage
32.6
Single
35.8
United States
United States 2000
Lone parent
2 children
67% of average wage
9.6
One-earner couple
2 children
average wage
20.6
Two-earner couple
26.3
Single
67% of average wage
28.3
Single
average wage
30.4
Single
36.8
Australia 2009
OECD 2000
-7.5
14.1
22.2
20.7
26.7
32.6
Austria 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
26.4
36.6
40.0
43.3
47.9
50.1
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Belgium 2009
OECD 2000
33.7
38.8
47.4
48.9
55.2
60.5
Canada 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
-7.7
18.3
26.9
26.3
30.8
32.9
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Czech Republic 2009 OECD 2000

15.0
20.5
33.9
38.6
41.9
44.6
Denmark 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
13.2
28.8
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
16.9
26.0
35.0
37.7
39.4
48.6
Finland 2009
33.3
34.5
37.8
42.4
OECD 2000
25.4
37.0
37.0
37.0
42.4
48.2
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
France 2009
OECD 2000
36.8
41.7
44.0
45.2
49.2
53.1
Germany 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
31.3
33.7
43.1
46.0
50.9
53.0
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Greece 2009
OECD 2000
36.0
41.7
40.7
36.8
41.5
46.2
Hungary 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
30.1
43.7
44.7
46.3
53.4
58.4
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Iceland 2009
OECD 2000
4.9
8.6
22.9
22.7
28.3
32.7
Ireland 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
-9.5
11.7
19.8
22.5
28.6
39.1
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Italy 2009
OECD 2000
25.0
35.7
41.3
43.0
46.5
51.5
Japan 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
21.5
23.7
25.9
27.8
29.2
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
16.9
26.0
31.3
32.7
36.4
32.3
Korea 2009
42.4
OECD 2000
16.4
17.2
17.4
17.0
19.7
21.9
Luxembourg 2009
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
0.3
11.2
20.9
27.4
34.0
41.4
Mexico 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
11.8
15.3
13.9
11.8
15.3
20.8
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Netherlands 2009
OECD 2000
11.3
29.7
31.6
39.0
38.0
41.8
New Zealand 2009 OECD 2000

-16.5
0.6
15.3
15.6
18.4
24.9
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Norway 2009
OECD 2000
20.6
30.6
33.3
34.0
37.4
43.0
Poland 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
28.4
28.4
30.3
33.0
34.0
34.9
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Portugal 2009
OECD 2000
20.6
26.3
32.5
32.3
37.2
43.0
Slovak Republic 2009OECD 2000

21.2
22.7
31.1
34.3
37.6
40.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Spain 2009
OECD 2000
28.4
32.3
34.8
34.2
38.2
41.6
Sweden 2009
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
OECD 2000
32.8
37.5
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
16.9
26.0
39.0
41.2
43.2
50.9
Switzerland 2009
OECD 2000
11.4
17.2
23.0
26.3
29.3
33.6
33.3
34.5
37.8
42.4
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Turkey 2009
OECD 2000
34.0
36.2
37.7
35.2
37.5
40.4
United Kingdom 2009OECD 2000

8.9
26.4
28.2
29.2
32.5
37.0
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
United States 2009 OECD 2000

4.2
13.7
24.2
26.9
29.4
34.6
OECD 2009
20.4
28.5
33.3
34.5
37.8
42.4
16.9
26.0
31.3
32.7
36.4
41.1
Total tax wedge in % of labour costs by family type and annual change 2008 t
Tax Wedge = income tax plus employee and employer social security contributions minus
Average wage = yearly gross wage earnings of the average worker
Total Tax Wedge 2009
Single person with average

wage
Family with average wage (Oneearner married couple, 2

children)
Belgium
55.2
38.8
Hungary
53.4
43.7
Germany
50.9
33.7
France
49.2
41.7
Austria
47.9
36.6
Italy
46.5
35.7
Sweden
43.2
37.5
Finland
42.4
37.0
Czech Republic
41.9
20.5
Greece2
41.5
41.7
Denmark
39.4
28.8
Spain
38.2
32.3
Netherlands
38.0
29.7
Slovak Republic
37.6
22.7
Turkey
37.5
36.2
Norway
37.4
30.6
Portugal
37.2
26.3
Poland
34.0
28.4
Luxembourg
34.0
11.2
United Kingdom
32.5
26.4
Canada
30.8
18.3
United States
29.4
13.7
Switzerland
29.3
17.2
Japan
29.2
23.7
Ireland
28.6
11.7
Iceland
28.3
8.6
Australia
26.7
14.1
Korea
19.7
17.2
New Zealand
18.4
0.6
Mexico
15.3
15.3
1. Positive numbers indicate an increased fiscal preference for families.
2. The average wage for Greece overestimates the actual gross earnings because it includes earnings linked to marriage and children which are
f labour costs by family type and annual change 2008 to 2009
mployee and employer social security contributions minus cash transfers

e = yearly gross wage earnings of the average worker
Annual change 2008/09 (in percentage points)
Single person with average

wage
Family with average wage (OneDifference between single and

earner married couple, 2
family1
children)
-0.5
-1.1
0.6
-0.7
-0.3
-0.4
-0.6
-1.6
1.0
0.0
-0.3
0.3
-0.9
-1.9
1.0
0.0
-0.4
0.4
-1.6
-1.6
0.0
-1.4
-1.3
-0.1
-1.6
-0.5
-1.1
-0.1
-0.1
0.0
-1.3
-0.2
-1.0
0.2
0.3
-0.1
-1.0
-0.4
-0.5
-1.2
-2.6
1.4
-2.3
-2.4
0.1
-0.1
0.0
-0.2
-0.1
-0.4
0.4
-0.5
0.0
-0.5
-1.2
-0.7
-0.5
-0.3
-0.6
0.2
-0.5
-0.7
0.2
0.2
-1.4
1.7
0.1
1.0
-0.9
-0.3
-0.3
0.1
1.5
2.0
-0.4
0.0
-1.3
1.3
-0.2
-0.8
0.6
-0.3
-0.5
0.3
-2.7
-2.5
-0.1
0.2
0.2
0.0
gs because it includes earnings linked to marriage and children which are not available to all families.
Tax Wedge - Annual change of different components 2008 to 2009 for a single individual with av
Tax Wedge = income tax plus employee and employer social security contributions minus cash t
Average wage = yearly gross wage earnings of the average worker
Country
Total Tax wedge

2009
(1)
(2)
(3)
Belgium
55.2
-0.54
-0.50
Hungary
53.4
-0.72
0.11
Germany
50.9
-0.57
-0.52
France
49.2
-0.05
-0.05
Austria
47.9
-0.91
-1.05
Italy
46.5
-0.03
-0.03
Sweden
43.2
-1.65
-1.11
Finland
42.4
-1.39
-0.88
Czech Republic
41.9
-1.55
0.05
Greece1
41.5
-0.06
-0.06
Denmark
39.4
-1.28
-1.25
Spain
38.2
0.19
0.33
Netherlands
38.0
-0.96
1.18
Slovak Republic
37.6
-1.17
-1.17
Turkey
37.5
-2.29
-0.01
Norway
37.4
-0.12
-0.12
Portugal
37.2
-0.07
-0.07
Poland
34.0
-0.52
-0.52
Luxembourg
34.0
-1.16
-1.59
United Kingdom
32.5
-0.34
-0.21
Canada
30.8
-0.50
-0.55
United States
29.4
0.22
-1.15
Switzerland
29.3
0.09
0.09
Japan
29.2
-0.26
-0.12
Ireland
28.6
1.54
0.35
Iceland
28.3
0.03
-0.72
Australia
26.7
-0.21
-0.57
Korea
19.7
-0.27
-0.30
New Zealand
18.4
-2.66
-2.66
Mexico
15.3
0.21
0.17
Tax wedge
Income tax
1. The average wage for Greece overestimates the actual gross earnings because it includes earnings linked to marriage and children which
families.
s 2008 to 2009 for a single individual with average wage
oyer social security contributions minus cash transfers
age earnings of the average worker

Employee social security
contributions
(4)
Employee social security

contributions
(5)
0.00
-0.04
0.17
-1.00
-0.03
-0.03
0.00
0.00
-0.02
0.10
0.00
0.00
0.04
-0.57
0.14
-0.66
-1.05
-0.55
0.00
0.00
-0.03
0.00
0.01
-0.15
-1.86
-0.29
0.00
0.00
0.40
-2.68
0.00
0.00
0.00
0.00
0.00
0.00
0.08
0.35
-0.06
-0.07
0.01
0.04
0.00
0.02
0.00
0.00
0.00
-0.14
1.18
0.00
0.00
0.74
0.00
0.36
0.02
0.01
0.00
0.00
0.00
0.04
it includes earnings linked to marriage and children which are not available to all

Wages Tax Worldwide

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Wages Tax Worldwide

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Grafik 1 - Tax Wedge (Lohnsteuer, Sozialbeitrge Arbeitnehmer und Arbeitgeber, abzgl.

Transfers) in Prozent der Gesamtarbeitskosten

Taxing Wages - Graphics

ousehold types (2009)

household types (2000 and 2009)

uals and families

to 2009 for single individuals

Tax Wedge in % of labour costs for differen

Tax Wedge = income tax plus employee and employer

AW = yearly gross wage earn

38.6 Czech Republic

39.4 Czech Republic

34.3 Slovak Republic

41.8 Slovak Republic

34.0 Slovak Republic

40.1 Czech Republic

27.8 United Kingdom

32.5 United Kingdom

26.9 United States

29.4 United States

33.6 United Kingdom

32.7 United States

19.7 New Zealand

15.6 New Zealand

osts for different wage levels and household types, 2009

= yearly gross wage earnings of the average worker

31.5 Czech Republic

28.8 Czech Republic

20.6 United Kingdom

28.2 Slovak Republic

23.7 Slovak Republic

13.2 Slovak Republic

24.9 United Kingdom

11.8 Czech Republic

20.5 United Kingdom

17.2 United States

21.7 United States

0.3 United States

13.4 New Zealand

Czech Republic 2000

Czech Republic 2009

New Zealand 2000

New Zealand 2000

New Zealand 2009

Slovak Republic 2000

Slovak Republic 2009

United Kingdom 2009

United States 2000

United States 2009

wage levels and household types, 2000 and 2009

ntributions minus cash transfers

67% of average wage

67% of average wage

67% of average wage

67% of average wage

67% of average wage

67% of average wage

Czech Republic 2009

67% of average wage

67% of average wage

67% of average wage

67% of average wage

67% of average wage