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  • 1
    Online Resource
    Online Resource
    Benefit Coverage Rates and Household Typologies : Scope and Limitations of Tax-Benefit Indicators (2004)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 91 p. , 21 x 29.7cm
    Series Statement: OECD Social, Employment and Migration Working Papers no.20
    Keywords: Social Issues/Migration/Health
    Abstract: The OECD regularly produces estimates of tax burdens and benefit entitlements for a range of “typical household” situations. The results of these calculations (published in the Benefits and Wages and Taxing Wages series) are frequently used to compare countries’ tax-benefit systems and to assess progress towards specific policy objectives. This paper presents information on particular aspects of the structure of household populations across countries in order to help in the interpretation of results based on such “typical” family situations. A range of internationally comparable data sources are used to assess how relevant household circumstances such as family structure, labour market attachment and benefit coverage vary across countries. The results are used as a basis for clarifying the scope of tax-benefit indicators based on synthetically constructed household typologies. “Typical household” calculations cannot be used to address essential distributional issues such as how ...
    DOI: 10.1787/081036000058
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Average and Marginal Effective Tax Rates Facing Workers in the EU : A Micro-Level Analysis of Levels, Distributions and Driving Factors (2004)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 46 p. , 21 x 29.7cm
    Series Statement: OECD Social, Employment and Migration Working Papers no.19
    Keywords: Social Issues/Migration/Health ; European Union
    Abstract: Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits ...
    DOI: 10.1787/652730151886
    URL: Volltext
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Indicators of Unemployment and Low-Wage Traps : Marginal Effective Tax Rates on Employment Incomes (2004)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 52 p. , 21 x 29.7cm
    Series Statement: OECD Social, Employment and Migration Working Papers no.18
    Keywords: Social Issues/Migration/Health
    Abstract: This paper presents results from an on-going joint European Commission / OECD project, aimed at monitoring the direct influence of tax and benefit instruments on household incomes. The project uses and extends OECD tax-benefit models to compute a range of work incentive indicators such as marginal effective tax rates on earned income. This paper provides a methodological background describing these extensions. It also discusses the usefulness of a range of indicators such as net replacement rates and marginal effective tax rates and to what extent they can be used to quantify possible work disincentives. The approaches are illustrated using detailed tax-benefit calculations for 2001 and comparing relevant indicators across 15 EU and 8 non-EU countries. The results presented in this paper permit the identification of family circumstances where (1) financial incentives to increase work are either small or missing altogether; or (2) resources provided by social transfers may be ...
    DOI: 10.1787/137550327778
    URL: Volltext
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
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