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Benefits and wages 2007: OECD indicators

Author: Förster, Michael ; Immervoll, Herwig ; Paturot, Dominique ; Pearson, MarkCorporate author:OECD ; European UnionPublisher: OECD, 2007.Language: EnglishDescription: 205 p. : Graphs ; 27 cm.ISBN: 9789264023789Type of document: Book Online Access: Click here Bibliography/Index: Includes bibliographical references
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Benefits and Wages 2007 OECD Indicators Table of Contents Editorial: Childcare Needs to Help, not Hinder Employment................................................ 9 Executive Summary............................................................................................................. 11 Chapter 1. Elements of Tax-Benefit Systems ..................................................................... 15 Introduction ............................................................................................................... 1. Main features of social transfers............................................................................. 2. Income taxes, social contributions and the tax treatment of benefits ................... 3. Interactions between tax-benefit instruments......................................................... 16 16 49 58 Chapter 2. Tax Burdens, Benefit Entitlements and Income Adequacy.............................. 61 Introduction ............................................................................................................... 62 1. Net incomes in employment: the tax-benefit position of employees and their families.................................................................................................... 63 2. Net incomes during unemployment: tax-benefit position of unemployed persons and their families ..................................................................................... 68 3. Net transfer payments available to the poor............................................................ 75 Notes .................................................................................................................................. 85 Bibliography..................................................................................................................... 85 Chapter 3. Financial Consequences of Employment Transitions ..................................... 87 Introduction ............................................................................................................... 88 1. An illustration of the mechanics built into tax-benefit systems ............................. 89 2. Income maintenance during unemployment: net replacement rates...................... 94 3. Barriers to moving back into work: inactivity and unemployment traps.............. 107 4. Changing working hours or work effort: low-wage traps ...................................... 113 Notes ................................................................................................................................ 116 Bibliography .................................................................................................................. 117 Chapter 4. Can Parents Afford to Work? Childcare Costs, Tax-Benefit Policies and Work Incentives ................................................................................................... 119 Introduction ............................................................................................................. 120 1. Use of purchased childcare ................................................................................... 121 2. Quantifying net childcare costs............................................................................. 122 3. Care to work? What is left after paying for childcare?.......................................... 132 Notes ................................................................................................................................ 141 Bibliography................................................................................................................... 142 Chapter 5. Tax and Benefit-System Reforms..................................................................... 167 Introduction ............................................................................................................. 168 1. Reforms: comparing changes in work incentives across countries....................... 168 List of Acronyms ..................................................................................................................... 181 Annex A. Methodology .............................................................................................................. 183 Annex B. Using the OECD Tax-Benefit Models.................................................................... 199 Annex C. List of Principal Correspondents by Country, 2007.......................................... 200

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