Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low‑Wage Employment
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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资源简介：
International comparisons of minimum-wage levels have largely focused on the gross value of
minimum wages, ignoring the effects of taxation on both labour costs and the net income of employees.
This paper presents estimates of the tax burdens facing minimum-wage workers. These are used as a basis
for cross-country comparisons of the net earnings...
