Launched in 1998, this series (formerly entitled Benefit Systems and Work Incentives) addresses the complicated interactions of tax and benefit systems for different family types and labour market situations and their impact on household incomes and financial work incentives for an average production worker.

This new edition provides detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they were liable to pay across OECD countries during both 2001 and 2002. Total household incomes and their components are calculated for a range of family types and employment situations. The results are used to examine financial incentives to work, either part-time or full-time, as well as the extent to which social benefits prevent income poverty for those without a job. This book also provides a detailed description of the personal tax systems of each OECD country.