Taxing Wages 2022: Impact of COVID-19 on the Tax Wedge in OECD Countries

Organisation for Economic Co-operation and Development2026-02-07 收录

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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2022 includes a special feature entitled: "Impact of COVID-19...

本年度出版物详述了经济合作与发展组织（Organisation for Economic Co-operation and Development，OECD）成员国的薪资纳税详情。其涵盖雇员缴纳的个人所得税与社会保障缴款、雇主缴纳的社会保障缴款及薪资税，以及劳动者享有的现金福利。《2022年薪资课税》（Taxing Wages 2022）设有题为"新冠肺炎疫情的影响……"的特别专题。