Taxing wages 2017

- Foreword - Executive summary - Overview - Special feature: Taxation and skills - 2016 Tax burdens - Graphical exposition of the 2016 tax burden - 2015 Tax burdens (and changes to 2016) - Evolution of the tax burden (2000-16) - Australia (2015-16 Income tax year) - Austria - Belgium - Canada - Chile - Czech Republic - Denmark - Estonia - Finland - France - Germany - Greece - Hungary - Iceland - Ireland - Israel - Italy - Japan - Korea - Latvia - Luxembourg - Mexico - Netherlands - New Zealand (2016-17 income tax year) - Norway.

Intro -- Foreword -- Table of contents -- Executive summary -- Key findings -- The average tax wedge in the OECD decreased in 2016 relative to 2015 -- Tax wedges for families with children -- Chapter 1. Overview -- Introduction -- Review of results for 2016 -- Tax wedge -- Table 1.1. Comparison of total tax wedge -- Table 1.2. Income tax plus employee and employer social security contributions -- Figure 1.1. Income tax plus employee and employer social security contributions, 2016 -- Personal average tax rates -- Table 1.3. Income tax plus employee social security contributions, 2016

Figure 1.2. Percentage of gross wage earnings paid in income tax and employee social security contributions, 2016 -- Family tax rates -- Table 1.4. Comparison of total tax wedge by family type -- Figure 1.3. Income tax plus employee contributions less cash benefits, 2016 -- Wages -- Table 1.5. Comparison of wage levels -- Table 1.6. Average Wage Industry Classification -- Notes -- Chapter 2. Special feature: Taxation and skills -- Introduction -- Personal income taxes, social contributions, and financial incentives to invest in skills

Table 2.1. How the financial costs and returns to skills are appo…