Taxing Wages 2023

Indexation of Labour Taxation and Benefits in OECD Countries

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Taxing Wages

25 April 2023

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5. Effective tax rates on labour income in 2021

Abstract

The chapter presents the effective tax rates on labour income for the eight model household types in 2021. Tables 5.1 to 5.13 show a number of measures of the average tax burdens (tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate) and the marginal rates (tax wedge and net personal tax rate). The results for two measures of tax progressivity are also considered: tax elasticity on gross earnings and labour costs.

The table formats are identical to Tables 3.1 to 3.13 in Chapter 3, which show the effective tax rates on labour income in 2022.

The following tables show the effective rax rates on labour income for the eight household types covered by the Taxing Wages models in 2021: single employees, without children, at the average wage (column 2 of the tables) and one-earner married couples, with two children, at the average wage (column 5). Comparisons with columns 1, 3-4 and 6-8 of the tables give corresponding results for the six other household types. Indicators presented in the tables can be compared with the corresponding indicators in Chapter 3, which show the results for 2022.

Table 5.1 presents the total tax wedge (calculated as personal income tax plus employee and employer’s social security contributions [SSCs] less cash benefits) by household type as a percentage of labour costs (gross wage plus employers’ SSCs [including payroll taxes]). In the majority of countries, changes in the gap between total labour costs and the corresponding net take-home pay in 2022 compared with 2021 were within plus or minus one percentage point.
Table 5.2 shows the combined burden of personal income tax and employee SSCs in the form of personal average tax rates as a percentage of gross wage earnings.
Table 5.3 shows the net personal average tax rate, calculated as the total of personal income tax and employee SSCs less the amount of cash benefits as a percentage of gross wage earnings.
Table 5.4 presents information on personal income tax due as a percentage of gross wage earnings.
Table 5.5 provides information on employee SSCs as a percentage of gross wage earnings.
Table 5.6 shows the marginal tax wedge (rate of personal income tax plus employee and employer SSCs and payroll taxes where applicable minus cash benefits) as a percentage of labour costs, when the gross wage earnings of the principal earner rose by 1 currency unit.
Table 5.7 presents the marginal rate of personal income tax plus employee SSCs minus cash benefits (the net personal marginal tax rate) by household type and wage level, when the gross wage earnings of the principal earner rose by 1 currency unit.
Table 5.8 shows the percentage increase in net income relative to the percentage increase in gross wages when the latter increased by 1 currency unit.
Table 5.9 shows the percentage increase in net income relative to the percentage increase in labour costs (i.e. gross wage earnings plus employer social security contributions and payroll taxes) when the latter rises by 1 currency unit. The results shown in Tables 5.8 and 5.9 depend on the marginal and average tax rates
Table 5.10 to Table 5.13 report background information on levels of labour costs plus gross and net wages.

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	21.6	27.1	33.0	-1.0	19.1	24.9	27.1	24.9
Austria	43.2	47.8	51.1	22.8	34.1	38.4	41.5	46.0
Belgium	45.7	52.4	58.7	28.0	36.5	44.8	48.1	49.7
Canada	29.5	31.5	35.0	6.1	21.1	28.4	30.4	30.7
Chile	-6.5	7.0	8.3	-24.3	-18.5	-8.6	-5.7	-1.8
Colombia	0.0	0.0	0.0	-7.6	-5.1	-6.1	-5.1	0.0
Costa Rica	29.2	29.2	31.0	29.2	29.2	29.2	29.2	29.2
Czech Republic	37.7	40.0	41.9	16.7	22.0	33.7	35.5	39.1
Denmark	32.6	35.4	40.9	4.9	25.5	30.7	32.4	34.2
Estonia	33.9	38.2	41.2	20.2	29.1	32.1	34.5	36.5
Finland	36.8	43.1	49.4	27.0	39.1	38.2	41.1	40.6
France	40.6	46.9	53.9	19.4	39.0	40.6	43.9	44.2
Germany	44.3	48.1	50.7	28.1	32.8	41.0	43.5	46.4
Greece	32.4	37.1	42.2	25.4	33.7	34.2	37.5	36.2
Hungary	43.2	43.2	43.2	23.5	30.6	35.6	36.9	43.2
Iceland	28.5	32.3	37.6	17.3	20.7	30.3	32.3	30.8
Ireland	25.3	34.5	42.8	8.1	20.0	27.3	31.6	30.8
Israel	16.7	23.4	33.3	4.4	21.1	17.1	20.4	20.3
Italy	40.4	45.4	54.2	24.1	35.8	39.5	42.6	43.4
Japan	31.2	32.6	35.6	16.7	27.3	29.6	30.5	32.0
Korea	20.7	23.8	26.8	15.7	19.9	20.5	22.1	22.6
Latvia	37.9	40.5	42.6	24.3	31.4	34.0	36.0	39.5
Lithuania	34.3	37.6	40.2	13.2	23.4	30.9	33.1	36.3
Luxembourg	31.8	39.8	46.4	11.6	19.0	28.7	33.4	34.8
Mexico	19.1	20.2	23.3	19.1	20.2	19.8	20.2	19.8
Netherlands	27.1	34.9	40.5	4.3	28.7	27.0	30.9	31.8
New Zealand	14.2	19.4	24.8	-16.4	6.4	17.3	19.4	17.3
Norway	32.6	35.7	41.4	22.4	32.1	32.3	33.9	34.4
Poland	34.2	34.9	35.9	1.5	14.3	22.7	24.9	34.6
Portugal	37.6	41.9	47.4	24.8	30.9	37.2	39.5	40.0
Slovak Republic	39.2	41.5	43.4	28.3	30.0	36.2	37.8	40.5
Slovenia	40.4	43.5	46.4	16.7	29.3	36.3	39.4	42.3
Spain	36.0	39.5	44.0	25.0	34.2	36.5	38.2	38.1
Sweden	39.8	42.5	50.3	32.2	37.4	38.3	39.9	41.4
Switzerland	20.2	23.2	27.7	6.1	11.2	17.3	19.9	22.9
Türkiye	36.3	39.9	43.1	34.9	38.3	37.9	39.4	38.5
United Kingdom	25.9	30.8	37.2	17.4	26.3	26.5	28.8	28.9
United States	24.7	28.3	34.6	-0.8	8.2	17.8	21.4	26.0
Unweighted average
OECD-Average	30.5	34.6	38.9	15.0	24.6	28.9	31.2	32.8
OECD-EU 22	37.0	41.3	45.8	19.6	29.9	34.7	37.4	39.5

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	17.4	23.2	29.4	17.4	23.2	20.9	23.2	20.9
Austria	27.3	33.2	38.2	16.5	25.9	27.3	30.2	30.8
Belgium	31.6	39.5	47.5	25.8	27.6	34.7	38.0	36.3
Canada	22.0	25.3	30.9	16.0	22.1	24.0	25.3	24.0
Chile	7.0	7.0	8.3	7.0	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	10.5	10.5	12.8	10.5	10.5	10.5	10.5	10.5
Czech Republic	16.6	19.7	22.2	-1.2	2.5	11.3	13.7	18.5
Denmark	32.7	35.5	40.9	31.0	31.6	34.4	35.5	34.4
Estonia	11.6	17.2	21.3	8.6	12.9	13.8	16.2	15.0
Finland	23.7	31.3	38.9	23.7	31.3	28.2	31.3	28.2
France	23.5	27.6	33.5	20.8	20.8	23.2	25.5	25.5
Germany	33.1	37.8	42.7	13.8	19.4	29.2	32.2	35.7
Greece	17.2	22.9	29.1	16.3	23.4	21.2	23.4	21.9
Hungary	33.5	33.5	33.5	20.3	24.7	28.2	29.1	33.5
Iceland	24.2	28.2	33.8	24.2	22.3	26.6	28.2	26.6
Ireland	17.1	27.3	36.5	12.3	17.6	23.1	27.3	23.1
Israel	12.6	19.0	29.0	5.2	19.0	14.1	17.1	16.0
Italy	21.6	28.2	39.7	14.3	21.7	22.8	26.0	25.5
Japan	20.6	22.2	26.2	20.6	20.8	21.6	22.2	21.6
Korea	12.1	15.5	19.6	10.2	13.7	13.3	14.9	14.1
Latvia	23.3	26.5	29.0	11.6	18.6	20.5	22.6	25.2
Lithuania	33.1	36.4	39.1	33.1	36.4	35.1	36.4	35.1
Luxembourg	22.4	31.4	38.9	16.7	19.5	25.8	30.0	25.8
Mexico	8.6	11.3	15.8	8.6	11.3	10.2	11.3	10.2
Netherlands	18.9	27.7	36.1	11.4	27.0	21.1	25.2	24.2
New Zealand	14.2	19.4	24.8	15.3	19.4	17.3	19.4	17.3
Norway	23.9	27.3	33.8	21.2	27.3	25.9	27.3	25.9
Poland	23.4	24.2	25.4	17.0	19.9	21.8	22.5	23.9
Portugal	22.8	28.1	34.9	14.2	17.8	22.3	25.2	25.8
Slovak Republic	21.0	23.9	26.5	13.2	13.3	19.6	21.3	22.7
Slovenia	30.8	34.5	37.7	25.4	26.6	29.4	31.5	33.0
Spain	16.8	21.4	27.3	2.5	14.5	17.5	19.7	19.6
Sweden	20.8	24.4	34.7	20.8	24.4	23.0	24.4	23.0
Switzerland	15.1	18.2	23.1	9.2	11.6	15.7	17.8	18.0
Türkiye	25.2	29.4	33.1	23.5	27.5	27.0	28.8	27.7
United Kingdom	18.9	23.3	29.6	18.9	22.7	21.5	23.3	21.5
United States	21.7	24.7	29.4	0.8	9.7	16.4	19.5	22.6
Unweighted average
OECD-Average	20.4	24.6	29.8	15.2	19.6	21.2	23.2	22.9
OECD-EU 22	23.8	28.7	34.3	16.7	21.7	24.3	26.7	26.7

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	17.4	23.2	29.4	-6.4	14.8	20.9	23.2	20.9
Austria	27.3	33.2	38.2	1.2	15.7	21.1	25.1	30.8
Belgium	31.6	39.5	47.5	9.3	19.2	30.0	34.0	36.3
Canada	22.0	25.3	30.9	-3.9	14.0	21.5	24.1	24.0
Chile	-6.5	7.0	8.3	-24.3	-18.5	-8.6	-5.7	-1.8
Colombia	0.0	0.0	0.0	-7.6	-5.1	-6.1	-5.1	0.0
Costa Rica	10.5	10.5	12.8	10.5	10.5	10.5	10.5	10.5
Czech Republic	16.6	19.7	22.2	-11.5	-4.4	11.3	13.7	18.5
Denmark	32.6	35.4	40.9	4.9	25.5	30.7	32.4	34.2
Estonia	11.6	17.2	21.3	-6.7	5.1	9.1	12.4	15.0
Finland	23.7	31.3	38.9	11.9	26.5	25.3	28.9	28.2
France	23.5	27.6	33.5	-4.0	16.8	20.8	23.5	25.5
Germany	33.1	37.8	42.7	13.8	19.4	29.2	32.2	35.7
Greece	17.2	22.9	29.1	8.6	18.8	19.3	23.4	21.9
Hungary	33.5	33.5	33.5	10.6	18.8	24.7	26.1	33.5
Iceland	24.2	28.2	33.8	12.3	15.9	26.1	28.2	26.6
Ireland	17.1	27.3	36.5	-2.0	11.2	19.2	24.1	23.1
Israel	12.6	19.0	29.0	-0.3	16.6	12.6	15.8	16.0
Italy	21.6	28.2	39.7	0.1	15.5	20.4	24.4	25.5
Japan	20.6	22.2	26.2	3.9	16.1	18.7	19.9	21.6
Korea	12.1	15.5	19.6	6.5	11.2	11.9	13.6	14.1
Latvia	23.3	26.5	29.0	6.4	15.2	18.4	20.8	25.2
Lithuania	33.1	36.4	39.1	11.7	22.1	29.7	31.9	35.1
Luxembourg	22.4	31.4	38.9	-0.7	7.8	18.8	24.2	25.8
Mexico	8.6	11.3	15.8	8.6	11.3	10.2	11.3	10.2
Netherlands	18.9	27.7	36.1	-6.5	20.8	18.8	23.2	24.2
New Zealand	14.2	19.4	24.8	-16.4	6.4	17.3	19.4	17.3
Norway	23.9	27.3	33.8	12.3	23.3	23.5	25.3	25.9
Poland	23.4	24.2	25.4	-14.7	0.2	10.0	12.6	23.9
Portugal	22.8	28.1	34.9	6.9	14.5	22.3	25.2	25.8
Slovak Republic	21.0	23.9	26.5	6.9	9.0	17.1	19.2	22.7
Slovenia	30.8	34.5	37.7	3.3	17.9	26.0	29.6	33.0
Spain	16.8	21.4	27.3	2.5	14.5	17.5	19.7	19.6
Sweden	20.8	24.4	34.7	10.9	17.7	19.0	21.1	23.0
Switzerland	15.1	18.2	23.1	0.1	5.5	12.0	14.7	18.0
Türkiye	25.2	29.4	33.1	23.5	27.5	27.0	28.8	27.7
United Kingdom	18.9	23.3	29.6	9.6	18.3	18.9	21.1	21.5
United States	18.3	22.4	29.4	-9.2	0.7	11.0	15.0	19.9
Unweighted average
OECD-Average	20.0	24.6	29.8	2.2	13.1	18.1	20.7	22.6
OECD-EU 22	23.8	28.7	34.3	2.9	14.9	20.9	24.0	26.7

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	17.4	23.2	29.4	17.4	23.2	20.9	23.2	20.9
Austria	9.3	15.2	21.8	-1.5	7.9	9.3	12.2	12.8
Belgium	17.7	25.5	33.6	11.9	13.7	20.8	24.2	22.4
Canada	14.2	19.1	27.2	8.1	15.9	17.2	19.1	17.2
Chile	0.0	0.0	1.3	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	2.3	0.0	0.0	0.0	0.0	0.0
Czech Republic	5.6	8.7	11.2	-12.2	-8.5	0.3	2.7	7.5
Denmark	32.7	35.5	40.9	31.0	31.6	34.4	35.5	34.4
Estonia	10.0	15.6	19.7	7.0	11.3	12.2	14.6	13.4
Finland	13.3	20.8	28.4	13.3	20.8	17.8	20.8	17.8
France	12.1	16.3	22.5	9.5	9.5	11.9	14.2	14.2
Germany	12.9	17.6	26.1	-6.2	-0.6	9.2	12.3	15.4
Greece	3.1	8.8	15.0	2.2	9.3	7.1	9.3	7.8
Hungary	15.0	15.0	15.0	1.8	6.2	9.7	10.6	15.0
Iceland	24.0	28.1	33.8	24.0	22.2	26.5	28.1	26.5
Ireland	13.1	23.3	32.5	8.3	13.6	19.1	23.3	19.1
Israel	6.3	10.8	19.3	-1.1	10.8	6.7	8.9	8.6
Italy	12.1	18.7	30.1	4.8	12.2	13.3	16.5	16.0
Japan	6.1	7.8	12.5	6.1	6.4	7.1	7.8	7.1
Korea	3.0	6.4	11.5	1.0	4.5	4.2	5.7	5.0
Latvia	12.8	16.0	18.5	1.1	8.1	10.0	12.1	14.7
Lithuania	13.6	16.9	19.6	13.6	16.9	15.6	16.9	15.6
Luxembourg	10.1	19.1	26.6	4.4	7.2	13.5	17.7	13.5
Mexico	7.4	9.9	14.3	7.4	9.9	8.9	9.9	8.9
Netherlands	5.3	15.8	26.6	3.3	15.6	10.8	15.1	11.6
New Zealand	14.2	19.4	24.8	15.3	19.4	17.3	19.4	17.3
Norway	15.7	19.1	25.6	13.0	19.1	17.7	19.1	17.7
Poland	5.6	6.4	7.6	-0.8	2.1	4.0	4.6	6.0
Portugal	11.8	17.1	23.9	3.2	6.8	11.3	14.2	14.8
Slovak Republic	7.6	10.5	13.1	-0.2	-0.1	6.2	7.9	9.3
Slovenia	8.7	12.4	15.6	3.3	4.5	7.3	9.4	10.9
Spain	10.5	15.1	20.9	-3.8	8.1	11.2	13.3	13.2
Sweden	13.8	17.4	29.8	13.8	17.4	16.0	17.4	16.0
Switzerland	8.7	11.8	16.8	2.8	5.2	9.3	11.4	11.6
Türkiye	10.2	14.4	18.1	8.5	12.5	12.0	13.8	12.7
United Kingdom	11.0	14.0	22.0	11.0	13.4	12.8	14.0	12.8
United States	14.0	17.0	21.8	-6.8	2.1	8.7	11.8	14.9
Unweighted average
OECD-Average	10.8	15.0	20.5	5.7	10.0	11.6	13.6	13.2
OECD-EU 22	11.7	16.7	22.7	4.9	9.7	12.3	14.8	14.6

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Austria	18.0	18.0	16.4	18.0	18.0	18.0	18.0	18.0
Belgium	13.9	14.0	13.9	13.9	14.0	13.9	13.8	13.9
Canada	7.8	6.2	3.7	7.8	6.2	6.8	6.2	6.8
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	10.5	10.5	10.5	10.5	10.5	10.5	10.5	10.5
Czech Republic	11.0	11.0	11.0	11.0	11.0	11.0	11.0	11.0
Denmark	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Estonia	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
Finland	10.3	10.5	10.5	10.3	10.5	10.4	10.5	10.4
France	11.3	11.3	11.0	11.3	11.3	11.3	11.3	11.3
Germany	20.2	20.2	16.5	20.0	20.0	20.0	20.0	20.2
Greece	14.1	14.1	14.1	14.1	14.1	14.1	14.1	14.1
Hungary	18.5	18.5	18.5	18.5	18.5	18.5	18.5	18.5
Iceland	0.2	0.1	0.1	0.2	0.1	0.1	0.1	0.1
Ireland	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0
Israel	6.3	8.2	9.7	6.3	8.2	7.4	8.2	7.4
Italy	9.5	9.5	9.6	9.5	9.5	9.5	9.5	9.5
Japan	14.5	14.5	13.7	14.5	14.5	14.5	14.5	14.5
Korea	9.1	9.1	8.0	9.1	9.1	9.1	9.1	9.1
Latvia	10.5	10.5	10.5	10.5	10.5	10.5	10.5	10.5
Lithuania	19.5	19.5	19.5	19.5	19.5	19.5	19.5	19.5
Luxembourg	12.2	12.3	12.4	12.2	12.3	12.3	12.3	12.3
Mexico	1.3	1.4	1.5	1.3	1.4	1.3	1.4	1.3
Netherlands	13.7	11.9	9.5	8.1	11.4	10.4	10.0	12.6
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Norway	8.2	8.2	8.2	8.2	8.2	8.2	8.2	8.2
Poland	17.8	17.8	17.8	17.8	17.8	17.8	17.8	17.8
Portugal	11.0	11.0	11.0	11.0	11.0	11.0	11.0	11.0
Slovak Republic	13.4	13.4	13.4	13.4	13.4	13.4	13.4	13.4
Slovenia	22.1	22.1	22.1	22.1	22.1	22.1	22.1	22.1
Spain	6.4	6.4	6.4	6.4	6.4	6.4	6.4	6.4
Sweden	7.0	7.0	4.8	7.0	7.0	7.0	7.0	7.0
Switzerland	6.4	6.4	6.3	6.4	6.4	6.4	6.4	6.4
Türkiye	15.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
United Kingdom	7.9	9.3	7.5	7.9	9.3	8.7	9.3	8.7
United States	7.7	7.7	7.7	7.7	7.7	7.7	7.7	7.7
Unweighted average
OECD-Average	9.7	9.7	9.3	9.5	9.7	9.6	9.6	9.7
OECD-EU 22	12.1	12.0	11.6	11.8	12.0	11.9	11.9	12.1

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	39.2	40.7	42.1	58.2	40.7	40.7	40.7	40.7
Austria	55.7	59.5	45.7	55.7	59.5	59.5	59.5	59.5
Belgium	68.5	65.1	67.8	68.5	65.1	64.2	64.2	64.2
Canada	41.6	31.9	44.5	76.9	37.4	37.4	37.4	31.9
Chile	7.0	7.0	10.2	7.0	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	29.2	29.2	36.5	29.2	29.2	29.2	29.2	29.2
Czech Republic	44.7	44.7	44.7	44.7	33.5	44.7	44.7	44.7
Denmark	38.7	41.7	55.5	36.9	41.7	41.7	41.7	41.7
Estonia	41.2	49.5	41.2	41.2	49.5	49.5	49.5	49.5
Finland	54.5	56.1	59.0	54.5	56.1	56.1	56.1	56.1
France	64.6	58.2	60.0	74.6	41.9	50.6	58.2	47.9
Germany	53.9	58.1	47.0	52.6	51.8	55.9	55.6	56.0
Greece	45.3	46.7	50.9	45.3	46.7	46.7	46.7	46.7
Hungary	43.2	43.2	43.2	43.2	43.2	43.2	43.2	43.2
Iceland	40.1	40.1	47.6	50.5	49.1	46.9	40.1	40.1
Ireland	35.6	53.6	56.8	74.2	53.6	53.6	53.6	53.6
Israel	36.8	36.8	50.7	34.4	36.8	36.8	36.8	36.8
Italy	54.7	64.0	62.9	55.9	65.2	64.6	64.6	64.0
Japan	33.1	37.3	35.1	52.5	37.3	37.3	37.3	37.3
Korea	29.3	30.8	32.8	23.1	30.8	30.8	30.8	30.8
Latvia	45.8	45.8	44.5	45.8	45.8	45.8	45.8	45.8
Lithuania	44.1	44.1	44.1	44.1	44.1	44.1	44.1	44.1
Luxembourg	49.7	57.2	55.7	60.7	43.0	56.4	57.2	56.4
Mexico	18.7	25.2	28.4	18.7	25.2	25.2	25.2	25.2
Netherlands	50.8	50.8	51.4	56.4	56.4	50.8	50.8	50.8
New Zealand	30.5	30.0	33.0	42.5	55.0	30.0	30.0	30.0
Norway	41.8	41.8	52.6	41.8	41.8	41.8	41.8	41.8
Poland	36.2	36.2	48.3	96.9	36.2	36.2	36.2	36.2
Portugal	46.7	51.1	58.0	46.7	46.7	51.1	51.1	51.1
Slovak Republic	46.0	46.0	49.2	46.0	46.0	46.0	46.0	46.0
Slovenia	43.6	50.3	55.0	43.6	43.6	50.3	50.3	50.3
Spain	44.6	48.3	54.1	44.6	48.3	48.3	48.3	48.3
Sweden	46.2	49.3	66.0	46.2	49.3	49.3	49.3	49.3
Switzerland	26.5	32.5	37.8	20.8	26.3	30.3	35.1	32.8
Türkiye	42.8	47.8	47.8	42.8	47.8	47.8	47.8	47.8
United Kingdom	40.2	40.2	49.0	70.0	40.2	40.2	40.2	40.2
United States	31.5	40.8	42.7	52.3	31.5	31.5	40.8	31.5
Unweighted average
OECD-Average	40.6	42.9	46.1	47.3	42.2	42.7	43.1	42.3
OECD-EU 22	47.9	50.9	52.8	53.6	48.5	50.4	50.8	50.2

Note: It is assumed that gross earnings of the principal earner in the household rise. The outcome may differ if the wage of the spouse goes up, especially if partners are taxed individually.

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	36.0	37.5	39.0	56.0	37.5	37.5	37.5	37.5
Austria	43.3	48.2	42.0	43.3	48.2	48.2	48.2	48.2
Belgium	55.6	55.6	59.0	55.6	55.6	54.4	54.4	54.4
Canada	35.2	29.7	43.4	74.3	35.4	35.4	35.4	29.7
Chile	7.0	7.0	10.2	7.0	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	10.5	10.5	19.7	10.5	10.5	10.5	10.5	10.5
Czech Republic	26.0	26.0	26.0	26.0	11.0	26.0	26.0	26.0
Denmark	38.7	41.7	55.5	36.9	41.7	41.7	41.7	41.7
Estonia	21.3	32.4	21.3	21.3	32.4	32.4	32.4	32.4
Finland	45.0	46.9	50.5	45.0	46.9	46.9	46.9	46.9
France	32.6	43.0	42.2	51.6	20.8	32.6	43.0	29.0
Germany	44.7	49.7	47.0	43.1	42.2	47.1	46.7	47.2
Greece	33.0	34.7	39.9	33.0	34.7	34.7	34.7	34.7
Hungary	33.5	33.5	33.5	33.5	33.5	33.5	33.5	33.5
Iceland	36.4	36.4	44.4	47.5	46.0	43.6	36.4	36.4
Ireland	28.5	48.5	52.0	71.4	48.5	48.5	48.5	48.5
Israel	32.0	32.0	47.0	29.4	32.0	32.0	32.0	32.0
Italy	40.4	52.6	51.2	42.0	54.2	53.4	53.4	52.6
Japan	22.8	27.7	31.1	45.2	27.7	27.7	27.7	27.7
Korea	21.6	23.3	28.5	14.8	23.3	23.3	23.3	23.3
Latvia	33.0	33.0	31.4	33.0	33.0	33.0	33.0	33.0
Lithuania	43.1	43.1	43.1	43.1	43.1	43.1	43.1	43.1
Luxembourg	42.7	51.3	49.6	55.2	35.1	50.4	51.3	50.4
Mexico	12.5	19.5	22.9	12.5	19.5	19.5	19.5	19.5
Netherlands	45.4	45.4	51.4	51.7	51.7	45.4	45.4	45.4
New Zealand	30.5	30.0	33.0	42.5	55.0	30.0	30.0	30.0
Norway	34.2	34.2	46.4	34.2	34.2	34.2	34.2	34.2
Poland	25.8	25.8	39.8	96.3	25.8	25.8	25.8	25.8
Portugal	34.0	39.5	48.0	34.0	34.0	39.5	39.5	39.5
Slovak Republic	29.9	29.9	34.0	29.9	29.9	29.9	29.9	29.9
Slovenia	34.6	42.4	47.8	34.6	34.6	42.4	42.4	42.4
Spain	28.1	32.9	40.4	28.1	32.9	32.9	32.9	32.9
Sweden	29.3	33.4	55.3	29.3	33.4	33.4	33.4	33.4
Switzerland	21.8	28.2	34.1	15.8	21.6	25.9	31.0	28.5
Türkiye	32.8	38.7	38.7	32.8	38.7	38.7	38.7	38.7
United Kingdom	32.0	32.0	42.0	65.9	32.0	32.0	32.0	32.0
United States	26.3	36.3	38.3	48.6	26.3	26.3	36.3	26.3
Unweighted average
OECD-Average	31.1	34.5	38.9	38.8	33.4	34.2	34.7	33.8
OECD-EU 22	35.8	40.4	43.7	42.6	37.4	39.8	40.3	39.6

Note: It is assumed that gross earnings of the principal earner in the household rise. The outcome may differ if the wage of the spouse goes up, especially if partners are taxed individually.

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	0.77	0.81	0.86	0.41	0.73	0.79	0.81	0.79
Austria	0.78	0.78	0.94	0.57	0.61	0.66	0.69	0.75
Belgium	0.65	0.73	0.78	0.49	0.55	0.65	0.69	0.72
Canada	0.83	0.94	0.82	0.25	0.75	0.82	0.85	0.93
Chile	0.87	1.00	0.98	0.75	0.78	0.86	0.88	0.91
Colombia	1.00	1.00	1.00	0.93	0.95	0.94	0.95	1.00
Costa Rica	1.00	1.00	0.92	1.00	1.00	1.00	1.00	1.00
Czech Republic	0.89	0.92	0.95	0.66	0.85	0.83	0.86	0.91
Denmark	0.91	0.90	0.75	0.66	0.78	0.84	0.86	0.89
Estonia	0.89	0.82	1.00	0.74	0.71	0.74	0.77	0.80
Finland	0.72	0.77	0.81	0.62	0.72	0.71	0.75	0.74
France	0.88	0.79	0.87	0.47	0.95	0.85	0.75	0.95
Germany	0.83	0.81	0.92	0.66	0.72	0.75	0.79	0.82
Greece	0.81	0.85	0.85	0.73	0.80	0.81	0.85	0.84
Hungary	1.00	1.00	1.00	0.74	0.82	0.88	0.90	1.00
Iceland	0.84	0.89	0.84	0.60	0.64	0.76	0.89	0.87
Ireland	0.86	0.71	0.76	0.28	0.58	0.64	0.68	0.67
Israel	0.78	0.84	0.75	0.70	0.81	0.78	0.81	0.81
Italy	0.76	0.66	0.81	0.58	0.54	0.58	0.62	0.64
Japan	0.97	0.93	0.93	0.57	0.86	0.89	0.90	0.92
Korea	0.89	0.91	0.89	0.91	0.86	0.87	0.89	0.89
Latvia	0.87	0.91	0.97	0.72	0.79	0.82	0.85	0.90
Lithuania	0.85	0.90	0.93	0.64	0.73	0.81	0.84	0.88
Luxembourg	0.74	0.71	0.83	0.44	0.70	0.61	0.64	0.67
Mexico	0.96	0.91	0.92	0.96	0.91	0.90	0.91	0.90
Netherlands	0.67	0.75	0.76	0.45	0.61	0.67	0.71	0.72
New Zealand	0.81	0.87	0.89	0.49	0.48	0.85	0.87	0.85
Norway	0.86	0.90	0.81	0.75	0.86	0.86	0.88	0.89
Poland	0.97	0.98	0.81	0.03	0.74	0.82	0.85	0.97
Portugal	0.86	0.84	0.80	0.71	0.77	0.78	0.81	0.82
Slovak Republic	0.89	0.92	0.90	0.75	0.77	0.85	0.87	0.91
Slovenia	0.95	0.88	0.84	0.68	0.80	0.78	0.82	0.86
Spain	0.86	0.85	0.82	0.74	0.79	0.81	0.84	0.83
Sweden	0.89	0.88	0.68	0.79	0.81	0.82	0.84	0.86
Switzerland	0.92	0.88	0.86	0.84	0.83	0.84	0.81	0.87
Türkiye	0.90	0.87	0.92	0.88	0.85	0.84	0.86	0.85
United Kingdom	0.84	0.89	0.82	0.38	0.83	0.84	0.86	0.87
United States	0.90	0.82	0.87	0.47	0.74	0.83	0.75	0.92
Unweighted average
OECD-Average	0.86	0.86	0.86	0.63	0.76	0.80	0.82	0.85
OECD-EU 22	0.84	0.83	0.85	0.60	0.73	0.76	0.78	0.82

Note: Net income is calculated as gross earnings minus personal income tax and employees' social security contributions plus family benefits. The increase reported in the Table represents a form of elasticity. In a proportional tax system the elasticity would equal 1. The more progressive the system at these income levels, the lower is the elasticity. The reported elasticities in Table 5.8 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee social security contributions less cash benefits reported in Table 5.7 and AETR is the average rate plus employee social security contributions less cash benefits reported in Table 5.3.

1. Two-earner couple. Assumes a rise in the labour costs associated with the principal earner in the household.

Statlink

	Single no children 67 (% AW)	Single no children 100 (% AW)	Single no children 167 (% AW)	Single 2 children 67 (% AW)	Married 2 children 100-0 (% AW)	Married 2 children 100-67 (% AW)1	Married 2 children 100-100 (% AW)1	Married no children 100-67 (% AW)1
Australia	0.77	0.81	0.86	0.41	0.73	0.79	0.81	0.79
Austria	0.78	0.78	1.11	0.57	0.61	0.66	0.69	0.75
Belgium	0.58	0.73	0.78	0.44	0.55	0.65	0.69	0.71
Canada	0.83	0.99	0.85	0.25	0.79	0.87	0.90	0.98
Chile	0.87	1.00	0.98	0.75	0.78	0.86	0.88	0.91
Colombia	1.00	1.00	1.00	0.93	0.95	0.94	0.95	1.00
Costa Rica	1.00	1.00	0.92	1.00	1.00	1.00	1.00	1.00
Czech Republic	0.89	0.92	0.95	0.66	0.85	0.83	0.86	0.91
Denmark	0.91	0.90	0.75	0.66	0.78	0.84	0.86	0.89
Estonia	0.89	0.82	1.00	0.74	0.71	0.74	0.77	0.80
Finland	0.72	0.77	0.81	0.62	0.72	0.71	0.75	0.74
France	0.60	0.79	0.87	0.32	0.95	0.83	0.75	0.93
Germany	0.83	0.81	1.08	0.66	0.72	0.75	0.79	0.82
Greece	0.81	0.85	0.85	0.73	0.80	0.81	0.85	0.84
Hungary	1.00	1.00	1.00	0.74	0.82	0.88	0.90	1.00
Iceland	0.84	0.89	0.84	0.60	0.64	0.76	0.89	0.87
Ireland	0.86	0.71	0.76	0.28	0.58	0.64	0.68	0.67
Israel	0.76	0.83	0.74	0.69	0.80	0.76	0.79	0.79
Italy	0.76	0.66	0.81	0.58	0.54	0.58	0.62	0.64
Japan	0.97	0.93	1.01	0.57	0.86	0.89	0.90	0.92
Korea	0.89	0.91	0.92	0.91	0.86	0.87	0.89	0.89
Latvia	0.87	0.91	0.97	0.72	0.79	0.82	0.85	0.90
Lithuania	0.85	0.90	0.93	0.64	0.73	0.81	0.84	0.88
Luxembourg	0.74	0.71	0.83	0.44	0.70	0.61	0.64	0.67
Mexico	1.01	0.94	0.93	1.01	0.94	0.93	0.94	0.93
Netherlands	0.68	0.76	0.82	0.46	0.61	0.67	0.71	0.72
New Zealand	0.81	0.87	0.89	0.49	0.48	0.85	0.87	0.85
Norway	0.86	0.90	0.81	0.75	0.86	0.86	0.88	0.89
Poland	0.97	0.98	0.81	0.03	0.74	0.82	0.85	0.97
Portugal	0.86	0.84	0.80	0.71	0.77	0.78	0.81	0.82
Slovak Republic	0.89	0.92	0.90	0.75	0.77	0.85	0.87	0.91
Slovenia	0.95	0.88	0.84	0.68	0.80	0.78	0.82	0.86
Spain	0.86	0.85	0.82	0.74	0.79	0.81	0.84	0.83
Sweden	0.89	0.88	0.68	0.79	0.81	0.82	0.84	0.86
Switzerland	0.92	0.88	0.86	0.84	0.83	0.84	0.81	0.87
Türkiye	0.90	0.87	0.92	0.88	0.85	0.84	0.86	0.85
United Kingdom	0.81	0.86	0.81	0.36	0.81	0.81	0.84	0.84
United States	0.91	0.82	0.88	0.47	0.75	0.83	0.75	0.93
Unweighted average
OECD-Average	0.85	0.86	0.88	0.63	0.77	0.80	0.82	0.85
OECD-EU 22	0.83	0.83	0.87	0.59	0.73	0.76	0.78	0.82

Note: Net income is calculated as gross earnings minus personal income tax and employees' social security contributions plus family benefits. The increase reported in the Table represents a form of elasticity. In a proportional tax system the elasticity would equal 1. The more progressive the system at these income levels, the lower is the elasticity. The reported elasticities in Table 5.9 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee and employer social security contributions less cash benefits reported in Table 5.6 and AETR is the average rate plus employee and employer social security contributions less cash benefits reported in Table 5.1.

1. Two-earner couple. Assumes a rise in the labour costs associated with the principal earner in the household.

Statlink

	Single no children 67 (% AW)		Single no children 100 (% AW)		Single no children 167 (% AW)		Single 2 children 67 (% AW)
	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes
Australia	43 420	35 859	64 806	49 755	108 225	76 395	43 420	46 195
Austria	43 848	31 867	65 445	43 735	109 293	67 518	43 848	43 331
Belgium	46 302	31 693	69 108	41 824	115 410	60 549	46 302	42 007
Canada	41 715	32 534	62 262	46 507	103 977	71 869	41 715	43 336
Chile	16 804	17 890	25 081	23 325	41 885	38 408	16 804	20 888
Colombia	9 324	9 324	13 917	13 917	23 241	23 241	9 324	10 029
Costa Rica	17 680	15 823	26 388	23 617	44 067	38 439	17 680	15 823
Czech Republic	22 910	19 108	34 195	27 459	57 105	44 412	22 910	25 549
Denmark	45 909	30 955	68 521	44 297	114 430	67 591	45 909	43 657
Estonia	22 660	20 033	33 821	27 987	56 480	44 461	22 660	24 185
Finland	39 962	30 506	59 646	40 967	99 608	60 838	39 962	35 225
France	36 421	27 878	54 360	39 375	90 781	60 345	36 421	37 865
Germany	47 709	31 902	71 208	44 303	118 918	68 197	47 709	41 128
Greece	23 989	19 861	35 805	27 599	59 794	42 366	23 989	21 925
Hungary	23 503	15 630	35 079	23 328	58 583	38 957	23 503	21 023
Iceland	46 066	34 930	68 755	49 353	114 820	75 965	46 066	40 407
Ireland	44 357	36 791	66 205	48 137	110 562	70 224	44 357	45 257
Israel	29 666	25 927	44 277	35 863	73 943	52 522	29 666	29 744
Italy	32 795	25 724	48 948	35 148	81 742	49 290	32 795	32 746
Japan	33 946	26 961	50 666	39 401	84 613	62 440	33 946	32 620
Korea	38 423	33 783	57 348	48 438	95 772	77 013	38 423	35 936
Latvia	20 214	15 509	30 169	22 178	50 383	35 748	20 214	18 925
Lithuania	26 779	17 902	39 968	25 407	66 747	40 644	26 779	23 649
Luxembourg	51 563	40 021	76 959	52 782	128 522	78 488	51 563	51 903
Mexico	10 246	9 362	15 293	13 570	25 539	21 503	10 246	9 362
Netherlands	48 653	39 444	72 617	52 522	121 271	77 493	48 653	51 819
New Zealand	29 731	25 521	44 375	35 759	74 106	55 760	29 731	34 620
Norway	44 222	33 661	66 003	47 993	110 225	73 005	44 222	38 761
Poland	23 374	17 905	34 887	26 447	58 262	43 450	23 374	26 801
Portugal	24 241	18 708	36 180	26 026	60 421	39 354	24 241	22 560
Slovak Republic	17 909	14 150	26 730	20 337	44 640	32 817	17 909	16 676
Slovenia	26 372	18 246	39 361	25 800	65 732	40 943	26 372	25 492
Spain	29 581	24 600	44 151	34 699	73 732	53 633	29 581	28 831
Sweden	36 641	29 009	54 689	41 344	91 330	59 684	36 641	32 661
Switzerland	59 403	50 447	88 661	72 494	148 064	113 829	59 403	59 348
Türkiye	20 951	15 676	31 270	22 088	52 221	34 929	20 951	16 024
United Kingdom	40 500	32 826	60 447	46 390	100 947	71 091	40 500	36 631
United States	41 656	34 028	62 172	48 239	103 828	73 276	41 656	45 505
Unweighted average
OECD-Average	33 143	26 105	49 468	36 537	82 611	56 229	33 143	32 327
OECD-EU 22	33 441	25 338	49 911	35 077	83 352	53 500	33 441	32 419

Statlink

	Married 2 children 100-0 (% AW)		Married 2 children 100-67 (% AW)1		Married 2 children 100-100 (% AW)1		Married no children 100-67 (% AW)1
	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes
Australia	64 806	55 220	108 225	85 614	129 611	99 511	108 225	85 614
Austria	65 445	55 199	109 293	86 198	130 890	98 066	109 293	75 602
Belgium	69 108	55 812	115 410	80 775	138 216	91 164	115 410	73 528
Canada	62 262	53 529	103 977	81 671	124 523	94 475	103 977	79 042
Chile	25 081	29 715	41 885	45 491	50 162	53 041	41 885	42 621
Colombia	13 917	14 621	23 241	24 650	27 834	29 243	23 241	23 241
Costa Rica	26 388	23 617	44 067	39 440	52 775	47 234	44 067	39 440
Czech Republic	34 195	35 697	57 105	50 648	68 389	58 999	57 105	46 567
Denmark	68 521	51 053	114 430	79 261	137 042	92 604	114 430	75 252
Estonia	33 821	32 088	56 480	51 330	67 641	59 285	56 480	48 020
Finland	59 646	43 855	99 608	74 360	119 291	84 822	99 608	71 472
France	54 360	45 216	90 781	71 900	108 720	83 129	90 781	67 593
Germany	71 208	57 378	118 918	84 194	142 416	96 515	118 918	76 501
Greece	39 385	32 000	65 773	53 064	78 770	60 321	65 773	51 388
Hungary	35 079	28 489	58 583	44 119	70 159	51 817	58 583	38 957
Iceland	68 755	57 823	114 820	84 868	137 509	98 705	114 820	84 282
Ireland	66 205	58 816	110 562	89 289	132 409	100 540	110 562	85 022
Israel	44 277	36 949	73 943	64 597	88 554	74 533	73 943	62 134
Italy	48 948	41 362	81 742	65 085	97 895	73 999	81 742	60 872
Japan	50 666	42 507	84 613	68 752	101 333	81 193	84 613	66 362
Korea	57 348	50 925	95 772	84 416	114 697	99 071	95 772	82 222
Latvia	30 169	25 594	50 383	41 103	60 339	47 772	50 383	37 687
Lithuania	39 968	31 154	66 747	46 926	79 937	54 431	66 747	43 308
Luxembourg	76 959	70 926	128 522	104 344	153 918	116 714	128 522	95 401
Mexico	15 293	13 570	25 539	22 932	30 585	27 140	25 539	22 932
Netherlands	72 617	57 515	121 271	98 455	145 234	111 533	121 271	91 966
New Zealand	44 375	41 530	74 106	61 279	88 750	71 517	74 106	61 279
Norway	66 003	50 608	110 225	84 269	132 006	98 601	110 225	81 655
Poland	34 887	34 802	58 262	52 421	69 775	60 963	58 262	44 353
Portugal	36 180	30 921	60 421	46 927	72 360	54 151	60 421	44 828
Slovak Republic	26 730	24 314	44 640	37 013	53 461	43 201	44 640	34 487
Slovenia	39 361	32 297	65 732	48 643	78 722	55 424	65 732	44 046
Spain	44 151	37 751	73 732	60 810	88 301	70 910	73 732	59 299
Sweden	54 689	44 995	91 330	74 004	109 377	86 339	91 330	70 353
Switzerland	88 661	83 792	148 064	130 258	177 322	151 168	148 064	121 454
Türkiye	31 270	22 667	52 221	38 112	62 540	44 524	52 221	37 765
United Kingdom	60 447	49 399	100 947	81 861	120 894	95 426	100 947	79 216
United States	62 172	61 722	103 828	92 422	124 345	105 723	103 828	83 177
Unweighted average
OECD-Average	49 562	42 511	82 768	66 619	99 124	76 942	82 768	62 867
OECD-EU 22	50 074	42 147	83 624	65 494	100 148	75 123	83 624	60 750

1. Two-earner couple.

Statlink

	Single no children 67 (% AW)		Single no children 100 (% AW)		Single no children 167 (% AW)		Single 2 children 67 (% AW)
	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes
Australia	45 726	35 859	68 247	49 755	113 973	76 395	45 726	46 195
Austria	56 151	31 867	83 808	43 735	137 970	67 518	56 151	43 331
Belgium	58 370	31 693	87 867	41 824	146 738	60 549	58 370	42 007
Canada	46 157	32 534	67 868	46 507	110 612	71 869	46 157	43 336
Chile	16 804	17 890	25 081	23 325	41 885	38 408	16 804	20 888
Colombia	9 324	9 324	13 917	13 917	23 241	23 241	9 324	10 029
Costa Rica	22 365	15 823	33 380	23 617	55 745	38 439	22 365	15 823
Czech Republic	30 654	19 108	45 752	27 459	76 406	44 412	30 654	25 549
Denmark	45 909	30 955	68 521	44 297	114 430	67 591	45 909	43 657
Estonia	30 319	20 033	45 252	27 987	75 571	44 461	30 319	24 185
Finland	48 267	30 506	72 040	40 967	120 307	60 838	48 267	35 225
France	46 957	27 878	74 091	39 375	131 006	60 345	46 957	37 865
Germany	57 239	31 902	85 432	44 303	138 400	68 197	57 239	41 128
Greece	29 396	19 861	43 875	27 599	73 271	42 366	29 396	21 925
Hungary	27 499	15 630	41 043	23 328	68 542	38 957	27 499	21 023
Iceland	48 876	34 930	72 949	49 353	121 824	75 965	48 876	40 407
Ireland	49 259	36 791	73 520	48 137	122 779	70 224	49 259	45 257
Israel	31 110	25 927	46 832	35 863	78 753	52 522	31 110	29 744
Italy	43 151	25 724	64 405	35 148	107 557	49 290	43 151	32 746
Japan	39 161	26 961	58 449	39 401	96 975	62 440	39 161	32 620
Korea	42 614	33 783	63 602	48 438	105 178	77 013	42 614	35 936
Latvia	24 990	15 509	37 295	22 178	62 277	35 748	24 990	18 925
Lithuania	27 258	17 902	40 684	25 407	67 942	40 644	27 258	23 649
Luxembourg	58 699	40 021	87 610	52 782	146 309	78 488	58 699	51 903
Mexico	11 579	9 362	17 009	13 570	28 031	21 503	11 579	9 362
Netherlands	54 129	39 444	80 710	52 522	130 209	77 493	54 129	51 819
New Zealand	29 731	25 521	44 375	35 759	74 106	55 760	29 731	34 620
Norway	49 971	33 661	74 584	47 993	124 555	73 005	49 971	38 761
Poland	27 199	17 905	40 595	26 447	67 793	43 450	27 199	26 801
Portugal	29 998	18 708	44 773	26 026	74 771	39 354	29 998	22 560
Slovak Republic	23 273	14 150	34 736	20 337	58 010	32 817	23 273	16 676
Slovenia	30 618	18 246	45 698	25 800	76 315	40 943	30 618	25 492
Spain	38 426	24 600	57 352	34 699	95 777	53 633	38 426	28 831
Sweden	48 154	29 009	71 872	41 344	120 026	59 684	48 154	32 661
Switzerland	63 205	50 447	94 335	72 494	157 456	113 829	63 205	59 348
Türkiye	24 617	15 676	36 742	22 088	61 360	34 929	24 617	16 024
United Kingdom	44 328	32 826	67 028	46 390	113 116	71 091	44 328	36 631
United States	45 164	34 028	67 250	48 239	112 092	73 276	45 164	45 505
Unweighted average
OECD-Average	38 333	26 105	57 331	36 537	95 561	56 229	38 333	32 327
OECD-EU 22	40 269	25 338	60 315	35 077	100 564	53 500	40 269	32 419

Statlink

	Married 2 children 100-0 (% AW)		Married 2 children 100-67 (% AW)1		Married 2 children 100-100 (% AW)1		Married no children 100-67 (% AW)1
	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes
Australia	68 247	55 220	113 973	85 614	136 495	99 511	113 973	85 614
Austria	83 808	55 199	139 959	86 198	167 616	98 066	139 959	75 602
Belgium	87 867	55 812	146 237	80 775	175 734	91 164	146 237	73 528
Canada	67 868	53 529	114 025	81 671	135 736	94 475	114 025	79 042
Chile	25 081	29 715	41 885	45 491	50 162	53 041	41 885	42 621
Colombia	13 917	14 621	23 241	24 650	27 834	29 243	23 241	23 241
Costa Rica	33 380	23 617	55 745	39 440	66 761	47 234	55 745	39 440
Czech Republic	45 752	35 697	76 406	50 648	91 505	58 999	76 406	46 567
Denmark	68 521	51 053	114 430	79 261	137 042	92 604	114 430	75 252
Estonia	45 252	32 088	75 571	51 330	90 504	59 285	75 571	48 020
Finland	72 040	43 855	120 307	74 360	144 080	84 822	120 307	71 472
France	74 091	45 216	121 047	71 900	148 181	83 129	121 047	67 593
Germany	85 432	57 378	142 672	84 194	170 864	96 515	142 672	76 501
Greece	48 262	32 000	80 598	53 064	96 525	60 321	80 598	51 388
Hungary	41 043	28 489	68 542	44 119	82 086	51 817	68 542	38 957
Iceland	72 949	57 823	121 824	84 868	145 898	98 705	121 824	84 282
Ireland	73 520	58 816	122 779	89 289	147 041	100 540	122 779	85 022
Israel	46 832	36 949	77 943	64 597	93 665	74 533	77 943	62 134
Italy	64 405	41 362	107 557	65 085	128 810	73 999	107 557	60 872
Japan	58 449	42 507	97 609	68 752	116 897	81 193	97 609	66 362
Korea	63 602	50 925	106 216	84 416	127 205	99 071	106 216	82 222
Latvia	37 295	25 594	62 285	41 103	74 590	47 772	62 285	37 687
Lithuania	40 684	31 154	67 942	46 926	81 368	54 431	67 942	43 308
Luxembourg	87 610	70 926	146 309	104 344	175 220	116 714	146 309	95 401
Mexico	17 009	13 570	28 588	22 932	34 017	27 140	28 588	22 932
Netherlands	80 710	57 515	134 838	98 455	161 420	111 533	134 838	91 966
New Zealand	44 375	41 530	74 106	61 279	88 750	71 517	74 106	61 279
Norway	74 584	50 608	124 555	84 269	149 167	98 601	124 555	81 655
Poland	40 595	34 802	67 793	52 421	81 190	60 963	67 793	44 353
Portugal	44 773	30 921	74 771	46 927	89 546	54 151	74 771	44 828
Slovak Republic	34 736	24 314	58 010	37 013	69 472	43 201	58 010	34 487
Slovenia	45 698	32 297	76 315	48 643	91 396	55 424	76 315	44 046
Spain	57 352	37 751	95 777	60 810	114 704	70 910	95 777	59 299
Sweden	71 872	44 995	120 026	74 004	143 744	86 339	120 026	70 353
Switzerland	94 335	83 792	157 540	130 258	188 670	151 168	157 540	121 454
Türkiye	36 742	22 667	61 360	38 112	73 485	44 524	61 360	37 765
United Kingdom	67 028	49 399	111 356	81 861	134 056	95 426	111 356	79 216
United States	67 250	61 722	112 413	92 422	134 500	105 723	112 413	83 177
Unweighted average
OECD-Average	57 446	42 511	95 857	66 619	114 893	76 942	95 857	62 867
OECD-EU 22	60 514	42 147	100 917	65 494	121 029	75 123	100 917	60 750

1. Two-earner couple.

Statlink

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