Key Findings

重要发现

• Average wage earners in the OECD have their take-home pay lowered by three major taxes: the individual income tax, the payroll tax (both the employee and employer side), and the value-added tax (VAT) and sales tax.
• 经济合作与发展组织(OECD)成员国的平均工薪阶层要承担三种主要税收:个人所得税、工资税(包括雇员和雇主两方面)、增值税(VAT)和销售税。
• Before accounting for VAT and sales tax, the average tax burden a single average wage earner faced in the OECD was 36.1 percent of pretax earnings in 2018. The average OECD tax burden on labor has remained relatively stable over the past two decades.
• 在计入增值税和销售税之前，2018年经合组织成员国一个平均工资收入者所面临的平均税收是税前收入的36.1%。过去20年，经合组织劳动力的平均税收负担一直相对稳定。
• In 2018, the average tax burden from income and payroll taxes that families in OECD countries faced was 26.6 percent, which is 9.5 percentage-points lower than that of single taxpayers without children.
• 2018年，经合组织成员国家庭面临的所得税和工资税平均税负为26.6%，比没有孩子的单身纳税人低9.5%。
• Accounting for VAT and sales tax reveals that in 2018, the average tax burden on labor was 41.1 percent, which is 5 percentage-points higher than when only income and payroll taxes are considered.
• 将增值税和营业税计算在内，2018年劳动力平均税负为41.1%，比只考虑所得税和工资税时高5个百分点。