Taxation of wage income in OECD countries – a comparative analysis Cover Image

Opodatkowanie dochodów z pracy w państwach OECD – studium porównawcze
Taxation of wage income in OECD countries – a comparative analysis

Author(s): Małgorzata Mazurek-Chwiejczak
Subject(s): National Economy
Published by: Wydawnictwo Uniwersytetu Rzeszowskiego
Keywords: tax wedge;redistribution;Personal Income Tax;wage incom taxation;

Summary/Abstract: The article contains a comparative analysis of tax wedge levels in OECD countries – in average terms and for different household types. Its main purpose is to identify major trends in the wages taxation in OECD, with special regard to Personal Income Tax. The analysis is carried in the context of two non-fiscal function of taxation – the stimulating and the redistributive one. The level of the tax wedge in OECD countries is significant. That may be harmful to the economy. However, the level can be perceived as the price of the extensive social protection. PIT constitutes a significant part of the tax wedge, although its role is diversified among OECD. What’s more, PIT and social security contributions, which co-exist in the tax wedge, have an alternative and supplementary character. Personal Income Tax determines the progressive structure of the tax wedge, as well as it contributes to the realisation of pro-family purposes.

  • Issue Year: 8/2016
  • Issue No: 1
  • Page Range: 166-185
  • Page Count: 20
  • Language: Polish