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180616 ||| eng |
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|a Brys, Bert
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|a Non-Tax Compulsory Payments as an Additional Burden on Labour Income
|h Elektronische Ressource
|c Bert, Brys
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| 246 |
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|a Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail / Bert, Brys
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|a Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail
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| 260 |
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|a Paris
|b OECD Publishing
|c 2011
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| 300 |
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|a 31 p.
|c 21 x 29.7cm
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| 653 |
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|a Taxation
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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|a OECD Taxation Working Papers
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| 028 |
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|a 10.1787/5kg3h0sn2g6k-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/5kg3h0sn2g6k-en
|x Verlag
|3 Volltext
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|a 336
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|a In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer's labour costs or reduce the employee's net take-home pay in a similar way to taxes, although they do not necessarily have the same behavioural impact. This paper discusses the different non-tax compulsory payments levied in OECD member countries and calculates "compulsory payment indicators", which combine non-tax compulsory payments and taxes into an overall indicator of the burden of compulsory government regulation on labour income. The analysis shows that especially employers have to pay non-tax compulsory payments and that they have a considerable impact on the "tax wedge" rankings that are published in the OECD's Taxing Wages Report
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