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Taxing Wages 2018The OECD’s Taxing Wages 2018
provides unique information on
the income taxes paid by workers,
their social security contributions,
the family benefits they receive in
the form of cash transfers as well
as the social security contributions
and payroll taxes paid by their
employers. This brochure
summarises the main results of
the 2018 edition by:
l presenting an analysis of the
taxation of labour income in
OECD countries in 2017 and the
changes from the previous year.
l highlighting the main labour
taxation trends between 2000
and 2017 across the OECD.Notes: The family type ‘single no child’ corresponds to a wage level of 100% of average wage. The family type ‘married one earner couple 2 children’ corresponds to a combined wage level of 100%-0% of average wage.Source: Taxing Wages 2018 (OECD), http://oe.cd/TaxingWages.
As a percentage of gross earnings
FIGURE 1: COMPARISON OF TOTAL PERSONAL INCOME TAX AND SOCIAL SECURITY CONTRIBUTIONS MINUS CASH BENEFITS FOR SINGLE WORKERS AND ONE EARNER COUPLES IN 2017
-10% -5% 0% 10% 15%5% 45%20% 25% 30%35% 40%
CHL
MEX
KOR
CHE
ISR
NZL
EST
IRL
ESP
JPN
CAN
GBR
SVK
CZE
AUS
SWE
POL
OECD
GRC
USA
PRT
NOR
TUR
ISL
LUX
FRA
LVA
FIN
NLD
ITA
AUT
HUN
SVN
DEN
DEU
BEL
Single no child Married one-earner couple 2 children
OECD – TAXING WAGES 2018 . 3
A worker’s gross wage is reduced by personal income taxes as well as social security contributions (SSCs) paid to the government to finance the likes of healthcare, unemployment benefits, pensions and other social insurance schemes. Combined with any cash transfers that the state pays out, the total of personal income taxes (PIT) plus social security contributions minus cash benefits comprises the net personal average tax rate (NPATR) of a worker. The amount of tax and SSCs deducted, as well as the cash benefits received, differs depending on such factors as family composition, working situation and income level. A worker’s net disposable income comprises the remainder of their gross wage.
Taxing Wages calculates the NPATRs, and by implication, disposable incomes, for eight household types across OECD countries, including the combined impact of personal income taxes, social security contributions, and family benefits. The report places most emphasis on a single worker with average earnings and a one-earner couple at the same level of earnings with two children.
Net disposable incomes of average single workersThe average worker in OECD countries pays just over one-quarter of their gross wages in income taxes and social security contributions, a ratio that has remained relatively stable over the last two decades. On average, the NPATR was 25.5% for the average single worker in OECD countries in 2017. Belgium had the highest rate, at 40.5%,
with Denmark and Germany being the only other countries with rates of more than 35%. Chile and Mexico had the lowest NPATRs at 7% and 11.2% respectively. Korea was the only other country with a rate of less than 15% (Figure 1).
Between 2016 and 2017, the NPATR on the average worker increased in 20 countries, decreased in 13 countries and remained unchanged in 2 countries (Chile and Hungary). In most countries where the NPATR evolved, this was due to changes related to the PIT, even though only one country increased their statutory rates (i.e., the Netherlands). Most PIT increases were driven by a higher proportion of earnings becoming subject to tax as the value of tax-free allowances and tax credits fell relative to earnings. Lower SSCs also played a significant role in decreasing the NPATR in Canada.
Net disposable incomes of families with childrenIn 2017, the highest NPATR for one-earner families, with two children, at the average wage was in Turkey (25.9%). Denmark was the only other country with a NPATR over 25% (25.3%). The lowest NPATRs were seen in the Czech Republic (0.7%), Canada and Ireland (1.2%). The NPATR was negative for Poland (-4.8%) as cash benefits exceeded total PIT and employee SSC payments (Figure 1).
Between 2016 and 2017, the NPATR for this family type increased in 25 countries, decreased in 9 and remained unchanged in one country (Chile). The largest increases were in Ireland (2.9 percentage points, to 1.2%) and Australia (2.9 percentage points, to 16.1%). In contrast, the largest decreases were in Luxembourg (1.0 percentage point, to 5.0%) and Poland (5.1 percentage points, to -4.8%). The OECD average increased by 0.3 percentage points, to 14.0%.
Workers’ net disposable income
The highest net personal average tax rate is observed in Belgium (40.5%) and the lowest in Chile (7.0%). The OECD net personal average tax rate was 25.5% of gross earnings in 2017.
A special feature in the 2018 edition of Taxing Wages focuses on the impact of the tax system on the disposable income of households with children. On average across the OECD, households with children face a lower NPATR than the same household type without children, and the difference is considerably more pronounced for a single worker at a lower level of wage income. This observation is also true in almost all OECD countries: in 2016, 31 countries had lower
NPATRs for a two-earner married couple with children relative to the same couple without, and 34 had lower NPATRs for the single worker with children at two-thirds of average wage than for the single worker without (Figure 2). Differences in NPATRs are due primarily to higher cash benefits for households with children. In many countries, these are combined with reductions in personal income taxation due to joint taxation or higher allowances and credits for families with children.
0% 10%5% 15% 20% 25% 30% 35% 40% -40% -30% -20% -10% 0% 10% 20% 30% 40%
CHLMEXKOR
ISRIRL
NZLCHEESTESP
CANJPNGBRSVKAUSCZE
OECDSWEUSAPOLGRCPRTLUXTURNORNLD
ITAISLFIN
FRALVAAUTSVN
HUNDNKDEUBEL
MEXCHLKOR
ISRIRL
NZLCHEESPEST
CANAUSGBRCZESVKJPN
GRCOECD
PRTITA
SWENLDLUXUSAFIN
POLTURNORFRA
ISLAUTLVASVNBEL
DNKHUNDEU
Married, no children, 100-67 (%AW)Married, 2 children, 100-67 (%AW)
Single, no children, 67 (%AW)Single, 2 children, 67 (%AW)
The married couple The single worker
Note: The family type ‘single worker’ corresponds to a wage level of 67% of average wage. The family type ‘married couple’ corresponds to a combined wage level of 100%-67% of average wage.Source: data from Taxing Wages 2018 (OECD), http://oe.cd/TaxingWages.
4 . OECD – TAXING WAGES 2018
Figure 2: NET PERSONAL TAX RATES FOR HOUSEHOLDS WITH AND WITHOUT CHILDREN, 2016
On average across the OECD, households
with children face a lower net personal
average tax rate than the same household
type without children, and the difference is
considerably more pronounced for a single worker at a
lower level of wage income.
OECD – TAXING WAGES 2018 . 5
Box 1: The Tax Wedge Measuring the effective tax rate on labour costs
Taxing Wages 2018 presents several measures of taxation on labour. One key indicator is the tax wedge – a measure of the difference between labour costs to the employer and the corresponding net take-home pay of the employee – which is calculated by expressing the sum of personal income tax, employee and employer social security contributions plus any payroll taxes, minus any benefits received by the employee, as a percentage of labour costs. Employer social security contributions and (in some countries) payroll taxes are added to gross wage earnings of employees in order to determine a measure of total labour costs. However, it should be recognised that this measure may be less than the true labour costs faced by employers because, for example, employers may also have to make non-tax compulsory payments2. The average tax wedge measures that part of labour costs which is taken in tax and social security contributions net of cash benefits. In contrast, the marginal tax wedge measures that part of an increase of total labour costs that is paid in taxes and social security contributions less cash benefits.
2. Non-tax compulsory payments are requited and unrequited compulsory payments to privately-managed funds, welfare agencies or social insurance schemes outside general governments and to public enterprises
(http://www.oecd.org/tax/tax-policy/tax-database.htm#NTCP).
A second important question addressed by Taxing Wages is how taxes affect the overall cost of hiring a worker. This implies looking not just at taxes paid by workers, but the additional deductions employers have to pay as well, usually in the form of social security contributions and payroll taxes. The sum of personal income tax and social security contributions paid by the employee and the employer (including payroll taxes) net of family benefits, expressed as a percentage of total labour costs, is the tax wedge, which is the difference between the employer’s cost of hiring a worker and the worker’s net disposable income.
Tax wedges of average single workersThe tax wedge – the difference between labour costs to the employer and the corresponding net take-home pay – for single workers on the average wage without children varied widely across OECD countries in 2017 (Figure 3). While in Austria, Belgium, France, Germany, Hungary and Italy, the tax wedge is over 45%, it is 20% or lower in Chile, Mexico and New Zealand. The highest tax wedge is observed in Belgium (53.7%) and the lowest in Chile (7.0%).
The OECD average tax wedge was 35.9% of labour costs in 2017.
The composition of the tax wedge also differed considerably across countries in 2017:
l The percentage of labour costs paid in income tax varies considerably within OECD countries. The lowest figures are in Chile1 (zero) and Korea (5.5%). The highest values are in Denmark (35.8%), with Australia, Belgium and Iceland all over 20%.
Tax wedge as percentage of labour costs in 2017l The percentage of labour costs paid in employee
social security contributions also varies widely, ranging from zero in Australia, Denmark and New Zealand to 17.4% in Germany and 19.0% in Slovenia.
1. An average single worker did not pay income tax at that level of earnings. Income tax was levied on earnings exceeding 100% of the average wage.
6 . OECD – TAXING WAGES 2018
0% 10% 20% 30% 40% 50% 60%
BEL
DEU
ITA
FRA
AUT
HUN
CZE
SVN
FIN
SWE
LVA
SVK
PRT
GRC
ESP
EST
TUR
NLD
LUX
DNK
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OECD
POL
JPN
ISL
USA
GBR
CAN
AUS
IRL
KOR
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CHE
MEX
NZL
CHL
Income tax Employee SSC Employer SSC1
FIGURE 3: TAX WEDGES (income tax plus employee and employer social security contributions), 2017
As a percentage of labour costs
Notes: Single individual without children at the income level of the
average worker. 1. Includes payroll taxes where
applicable.
Source: Taxing Wages 2018, http://oe.cd/TaxingWages.
l Employers in France pay 26.0% of labour costs in social security contributions, the highest amongst OECD countries. The corresponding figures are also 20% or more in 9 other countries – Austria, Belgium, the Czech Republic, Estonia, Greece, Italy, the Slovak Republic, Spain and Sweden.
l As a percentage of labour costs, the total of employee and employer social security contributions exceeds 20% in more than half of the OECD countries. It also represents at least one-third of labour costs in nine OECD countries: Austria, Belgium, the Czech Republic, France, Germany, Greece, Hungary, the Slovak Republic and Slovenia.
Changes in the tax wedge between 2016 and 2017The OECD average tax wedge for the single worker on average earnings decreased by 0.13 percentage points to 35.9% in 2017. The components of the OECD average tax wedge as a percentage of labour costs changed between 2016 and 2017 (Figure 4) in the following ways:
l Personal income tax decreased by 0.04 percentage points.
l Employee social security contributions increased by 0.01 percentage points.
-0.15-0.20 -0.10 -0.05 0.00 0.05 0.10
Changes in percentage points
As a percentage of labour costs
OEC
D ta
x w
edge
Income tax Employee SSC Employer SSC1
2016–17
FIGURE 4: CHANGES IN OECD TAX WEDGE COMPONENTS BETWEEN 2016 AND 2017
Notes: Single individual without children at the average wage level.Source: Data from Taxing Wages 2018 (OECD),http://oe.cd/TaxingWages.1. Includes payroll taxes where applicable.
The highest tax wedge is observed in Belgium (53.7%) and the lowest in Chile (7.0%). The OECD average
tax wedge was 35.9% of labour costs in 2017.
-3.0
-2.5
-3.5
-2.0
-1.5
-1.0
-0.5
0.0
0.5
1.0
1.5
TUR
CZE
MEX
GRC LV
ASV
N IRL
KOR
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USA
DEU JP
NSV
KA
UT
SWE
AU
SPO
LCH
LES
TG
BRCH
ED
NK
ITA
ESP
OEC
DPR
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RBE
LN
OR
FRA
CAN ISL
FIN
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HU
N
NZL
Chan
ges
in p
erce
ntag
e po
ints
Income tax Employee SSC Employer SSC1
FIGURE 5: CHANGES IN TAX WEDGE COMPONENTS ACROSS OECD COUNTRIES BETWEEN 2016 AND 2017
Notes: Single individual without children at the average wage level.Source: Data from Taxing Wages 2018 (OECD), http://oe.cd/TaxingWages.1. Includes payroll taxes where applicable.
OECD – TAXING WAGES 2018 . 7
l Employer social security contributions decreased by 0.18 percentage points.
The changes in the tax wedge components varied widely across OECD countries (Figure 5):
l Personal income tax, as percentage of labour costs, increased in 21 countries, decreased in 13 countries and remained unchanged in 1 country (Chile). The largest change was observed in Luxembourg, with a decrease of 1.3 percentage points, to 14.9%. There were no increases exceeding 1 percentage point.
l Employee social security contributions, as a percentage of labour costs, increased in 13 countries, decreased in 4 countries and remained unchanged in the other 18 countries. There were no changes of more than 1 percentage point, with the largest increase in Hungary (0.6 percentage points, to 15.0%) and the largest decrease in the Netherlands (0.5 percentage points, to 11.8%).
l Employer social security contributions, as percentage of labour costs, increased in 6 countries, decreased in 12 countries and remained unchanged in the other 17 countries. There were changes of more than 1 percentage point in Finland and
Hungary with decreases of 1.1 and 3.2 percentage points, to 18.2% and 19.0% respectively.
Tax wedges of families with childrenIn 2017, the OECD average tax wedge for a one earner married couple on average earnings with two children was 26.1% of the labour costs. This figure was 9.8 percentage points lower than the one observed for a single worker without children (Figure 6).
In 2017, the highest tax wedge for one-earner families with two children at the average wage was in France (39.4%). Belgium, Finland, Greece, Italy and Sweden had tax wedges of between 38% and 39%. New Zealand had the lowest tax wedge for this family type (6.4%), followed by Chile (7.0%) and Switzerland (9.1%). Most OECD countries provide a financial benefit to families with children through advantageous tax treatment and/or cash transfers. The difference between the tax wedge of a one earner couple with two children compared to a single worker is greater than 20% of labour costs in Luxembourg and Poland, and greater than 15% of labour costs in 7 other countries – Belgium, Canada, the Czech Republic, Germany, Hungary, Ireland and Slovenia.
As a percentage of labour costs
8 . OECD – TAXING WAGES 2018
The tax burdens of one-earner married couples and single workers on average wage are the same in Chile and Mexico and differ by less than 3 percentage points in Greece, Israel, Korea and Turkey.
Between 2016 and 2017, the tax wedge of a one earner couple on average earnings with two children increased in 22 OECD countries, fell in 12 and remained unchanged in one.
l In 29 out of the 35 OECD countries the change did not exceed plus or minus 1 percentage point.
l There is an increase of greater than 1 percentage point in Australia (2.7 percentage points, to 20.8%) and Ireland (2.6 percentage points, to 10.8%) as a result of lowered cash benefits and in Latvia (1.1 percentage points, to 32.7%) as a result of the combined effect of a reduced basic tax allowance and frozen cash benefit payment levels between the two years.
l The tax wedge for families fell by 4.4 percentage points, to 10.0%, in Poland as a result of increased cash benefits, and by 3.0 percentage points, to 30.8%, in Hungary mainly due to the combined effect of reduced employer social security contributions and a higher tax allowance for families with two children. A decrease of more than one percentage point is also observed in Finland (1.2 percentage points, to 38.4%) due to reduced income tax.
When comparing the changes in the tax wedges between 2016 and 2017 for one earner couples with two children compared to single persons without children, at the average wage level, the fiscal preference for families increased in three OECD countries: France, Hungary and Poland. Additionally, the effects of changes in the tax system on the tax wedge were of the same magnitude for both family types in Mexico, Switzerland and Turkey. In three other countries; Belgium, Finland and Greece, the change in the tax wedge for the two family types differed by less than 0.05 percentage points. There were no changes at all in Chile.
FIGURE 6: COMPARISON OF TAX WEDGE FOR SINGLE WORKERS AND ONE-EARNER COUPLES IN 2017
0% 10% 20% 30% 40% 50% 60%
CHL
NZL
MEX
CHE
ISR
KOR
IRL
AUS
CAN
GBR
USA
ISL
JPN
POL
OECD
NOR
DNK
LUX
NLD
TUR
EST
ESP
GRC
PRT
SVK
LVA
SWE
FIN
SVN
CZE
HUN
AUT
FRA
ITA
DEU
BEL
Single no child Married one-earner couple 2 children
Notes: The family type ‘single no child’ corresponds to a wage level of 100% of average wage. The family type ‘married one earner couple 2 children’ corresponds to a combined wage level of 100%-0% of average wage.Source: Taxing Wages 2018 (OECD), http://oe.cd/TaxingWages.
As a percentage of labour costs
In all OECD countries, the tax wedge for families with children was either lower or, in two cases, the same, as single earners without children.
OECD – TAXING WAGES 2018 . 9
The evolution of the OECD average tax wedge as a percentage of labour costs over the period from 2000 to 2017 for the single worker on average earnings and on the one earner married couple on average earnings with two children is presented in Figure 7. In the case of both these household types, the tax wedge decreased between 2000 and 2017. The OECD average tax wedge decreased by 1.1 percentage points from 37.0% to 35.9% for the single taxpayer on average earnings and by 1.8 percentage points from 27.9% to 26.1% for the one earner married couple on average earnings with two children.
During the period between 2000 and 2017, the changes in the tax wedge varied widely among the OECD countries for the single average worker and the one earner married couples on average earnings with two children (Figure 8).
For the single average worker, there was a decline in 22 OECD countries over the 17 years and increases in 12. The tax wedge remained the same in one country, Chile. The magnitude of these changes differed across the OECD:
l The largest decline was 8.5 percentage points, to 46.2%, in Hungary. There was also a decline of more than 7 percentage points in Israel (7.5 percentage points, to 22.1%) and Sweden (7.2 percentage points, to 42.9%). There was a reduction in the tax wedge of more than 5 percentage points in Denmark (5.8 percentage points, to 36.3%).
l The largest increase was by 7.8 percentage points, up to 20.4%, in Mexico. There was an increase in the tax wedge of more than 5 percentage points in Korea (6.2 percentage points, to 22.6%).
Tax burden trends between 2000 and 2017
37.0 36.7 36.6 36.4 36.5 36.2 36.2 36.2 35.8
35.2 35.3 35.8 35.9 36.1 36.1 36.1 36.0 35.9
27.9 27.5 27.5 27.4 27.4 27.0 26.5 26.5 25.8
25.1 25.4 26.1 26.5 26.8 26.9 26.6 26.1 26.1
20%
25%
30%
35%
40%
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Single without children One earner couple with two children
Figure 7: THE OECD TAX WEDGE TRENDS BETWEEN 2000 AND 2017
Notes: The family type ‘single no child’ corresponds to a wage level of 100% of average wage. The family type ‘married one earner couple 2 children’ corresponds to a combined wage level of 100%-0% of average wage. Source: Data from Taxing Wages 2018 (OECD), http://oe.cd/TaxingWages.
As a percentage of labour costs
10 . OECD – TAXING WAGES 2018
Figure 8: THE TAX WEDGES FOR SINGLE WORKERS AND ONE EARNER COUPLES IN 2000 AND 2017
0% 10% 20% 30% 40% 50% 60% 0% 10% 20% 30% 40% 50% 60%
CHL
NZL
MEX
CHE
ISR
KOR
IRL
AUS
CAN
GBR
USA
JPN
ISL
POL
OECD
NOR
DNK
LUX
NLD
TUR
EST
ESP
GRC
PRT
SVK
LVA
SWE
FIN
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CZE
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AUT
FRA
ITA
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NZL
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POL
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USA
AUS
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OECD
GBR
JPN
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SVK
HUN
NOR
NLD
LVA
ESP
DEU
TUR
AUT
SWE
BEL
FIN
ITA
GRC
FRA
2000 2017
Single without children One earner couple with two children
As a percentage of labour costs
Notes: The family type ‘single without children’ corresponds to a wage level of 100% of average wage. The family type ‘one earner couple with two children’ corresponds to a combined wage level of 100%-0% of average wage.Source: data from Taxing Wages 2018 (OECD), http://oe.cd/TaxingWages.
OECD – TAXING WAGES 2018 . 11
family types increased in Greece, Italy, Portugal and the United States, where the tax wedge increased for the single taxpayer and decreased for the one earner married couple on average earnings with two children. In contrast, the opposite is observed in Latvia, the Netherlands and Norway. In Chile, the tax wedge remained unchanged for the single taxpayer, while it increased by 0.7 percentage points, up to 7.0%, for the married couple during the 17 year period.
For the one earner married couple on average earnings with two children, the tax wedge declined in 23 OECD countries and increased in 12 over the 17 year-period:
l The largest decline was 23.3 percentage points in Poland. There was also a decline of more than 10 percentage points in Canada (11.6 percentage points, to 11.5%) and Hungary (13.1 percentage points, to 30.8%). There was a reduction in the tax wedge of more than 5 percentage points in three other countries – Israel (6.0 percentage points, to 19.5%), Sweden (6.1 percentage points, to 38.2%) and New Zealand (7.1 percentage points, to 6.4%).
l The largest increase was 10.7 percentage points, up to 23.8% in Iceland. There was an increase in the tax wedge of more than five percentage points in Mexico (7.8 percentage points, to 20.4%) only.
In several countries, changes to the tax wedge for the different family types moved in different directions across the 17 year period. The gap between the two
The analysis in Taxing Wages 2018 focuses on full-time employees. It is assumed that their annual income from employment is equal to a given percentage of the average full-time adult gross wage earnings for each OECD economy, referred to as the average wage (AW). This covers both manual and non-manual workers for either industry sectors C-K inclusive with reference to the International Standard Industrial Classification of All Economic Activities, Revision 3 (ISIC Rev.3) or industry sectors B-N inclusive with reference to the International Standard Industrial Classification of All Economic Activities, Revision 4 (ISIC Rev.4).
The term tax includes the personal income tax, social security contributions and payroll taxes (which are aggregated with employer social contributions in the calculation of tax rates) payable on gross wage earnings. Consequently, any income tax that might be due on non-wage income and other kinds of taxes – e.g. corporate income tax, net wealth tax and consumption taxes – are not taken into account. The benefits included are those paid by general government as cash transfers, usually in respect of dependent children.
For most OECD countries, the tax year is equivalent to the calendar year, the exceptions being Australia, New Zealand and the United Kingdom. In the case of New Zealand and the United Kingdom, where the tax year starts in April, the calculations apply a ‘forward-looking’ approach. This implies
that, for example, the tax rates reported for 2017 are those for the tax year 2017-18. However, in Australia, where the tax year starts in July, it has been decided to take a ‘backward looking’ approach in order to present more reliable results. So, for example, the year 2017 in respect of Australia has been defined to mean its tax year 2016-17.
The calculations also focus on the net personal average tax rate. This is the term used when the personal income tax and employee social security contributions net of cash benefits are expressed as a percentage of gross wage earnings. The net personal marginal tax rate shows that part of an increase of gross wage earnings that is paid in personal income tax and employee social security contributions net of cash benefits.
The tax wedge and the net personal average tax rate are shown in this brochure for two family types: a single worker earning 100% of the average wage; and a one-earner married couple, with two children, earning 100% of the average wage. Taxing Wages 2018 presents comparable information for six other family types, assessing the tax burden at different levels of earnings, for two-earner couples, and single workers with or without children.
A full description of the methodology is set out in the Taxing Wages 2018 annex.
Box 2: Methodology
© OECD 2018
This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.
Photo credits: images courtesy of Shutterstock.com Brochure design by baselinearts.co.uk
For more information:
http://oe.cd/TaxingWages
@OECDtax #TaxingWages
OECD (2018), Taxing Wages 2018, OECD Publishing, Paris.
FURTHER READINGOECD/IDB/CIAT (2016), Taxing Wages in Latin America and
the Caribbean 2016, OECD Publishing, Paris. DOI: http://dx.doi.org/10.1787/9789264262607-en
Paturot, D (2017), “Taxing wages: how taxes affect the disposable income of workers and wages costs of employers in OECD countries”, OECD Observer,
No 311 Q3 2017, http://oe.cd/2g8
Paturot, D., K. Mellbye and B. Brys (2013), “Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries”, OECD Taxation Working Papers,
No. 15, OECD Publishing, Paris. DOI: http://dx.doi.org/10.1787/5k4c0vhzsq8v-en
STATISTICAL SOURCES
OECD Tax Database, http://oe.cd/tax-database