Tax Reform
Páginas: 4 (980 palabras)
Publicado: 29 de julio de 2012
Organisation for Economic Co-operation and Development
http://www.oecd.org/documentprint/0,3455,en_3387310...
Taxing Wages: Country note for the Netherlands
The Netherlands levies arelatively high tax and social security burden on labour income compared to other OECD countries, except on single parents with low earnings who saw their tax burden strongly decrease between 2000 and 2011.In 2011, for average one-earner couples with 2 children, the average tax wedge (income taxes plus employee and employer social security contributions minus cash transfers as a percentage of totallabour costs) was 5 percentage points higher than the OECD average. For single taxpayers without children and two-earner couples with 2 children it was about 1 to 2 percentage points above the OECDaverage. In contrast, single parents earning 67% of the average wage faced a tax wedge that was almost 5 percentage points below average.
Tax Wedge in % of labour costs for different wage levels andhousehold types, 2000 and 2011
The tax wedge declined over the 11 years for all family types except average one-earner couples with 2 children, for whom it increased by 0.7 percentage points. Singleparents experienced the sharpest reduction almost 15 percentage points.
1 de 3
27/05/12 13:14
Organisation for Economic Co-operation and Developmenthttp://www.oecd.org/documentprint/0,3455,en_3387310...
download the above graph and data for all OECD countries (xls/729kB)
From 2010 to 2011, the tax wedge moderately decreased for all the family types in the Taxing Wages Report. Thetax burden decreased the most for single parents earning 67% of the average wage; their tax wedge dropped by 0.5 percentage points to 11.5% of total labour costs. Single taxpayers earning 67% of theaverage wage saw their tax wedge decrease by 0.4 percentage point to 33.1% of total labour costs. The tax burden decreased the least for average one-earner couples with 2 children; their tax wedge...
http://www.oecd.org/documentprint/0,3455,en_3387310...
Taxing Wages: Country note for the Netherlands
The Netherlands levies arelatively high tax and social security burden on labour income compared to other OECD countries, except on single parents with low earnings who saw their tax burden strongly decrease between 2000 and 2011.In 2011, for average one-earner couples with 2 children, the average tax wedge (income taxes plus employee and employer social security contributions minus cash transfers as a percentage of totallabour costs) was 5 percentage points higher than the OECD average. For single taxpayers without children and two-earner couples with 2 children it was about 1 to 2 percentage points above the OECDaverage. In contrast, single parents earning 67% of the average wage faced a tax wedge that was almost 5 percentage points below average.
Tax Wedge in % of labour costs for different wage levels andhousehold types, 2000 and 2011
The tax wedge declined over the 11 years for all family types except average one-earner couples with 2 children, for whom it increased by 0.7 percentage points. Singleparents experienced the sharpest reduction almost 15 percentage points.
1 de 3
27/05/12 13:14
Organisation for Economic Co-operation and Developmenthttp://www.oecd.org/documentprint/0,3455,en_3387310...
download the above graph and data for all OECD countries (xls/729kB)
From 2010 to 2011, the tax wedge moderately decreased for all the family types in the Taxing Wages Report. Thetax burden decreased the most for single parents earning 67% of the average wage; their tax wedge dropped by 0.5 percentage points to 11.5% of total labour costs. Single taxpayers earning 67% of theaverage wage saw their tax wedge decrease by 0.4 percentage point to 33.1% of total labour costs. The tax burden decreased the least for average one-earner couples with 2 children; their tax wedge...
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