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File:Income Taxes By Country.svg


Description This graph shows average income taxes by country in year 2005.

The 'Personal rate' is the average rate of income tax for a worker on the average income in that country.

Note Personal rate is calculated using the combined central and sub-central government income tax plus employee and employer social security contribution taxes, as a percentage of labour costs defined as gross wage earnings plus employer social security contributions. The tax wedge includes cash transfers.

The 'Corporate rate' is the mean combined corporate income tax rate which includes central and sub-central rates.

The 'Corporate rate' chart is noted as follows "Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown." It is showing the top rate for corporate taxes, not a mean rate.

* For Australia, New Zealand and the UK, all with a non-calendar tax year, the rates shown are those in effect as of 1 July, 1 April and 1 April, respectively.
Source Source the OECD,2340,en_2649_34533_1942460_1_1_1_1,00.html table I.2 and table II.1
Author en:User:GameKeeper
Description Ce graphique montre la moyenne des impôts sur le revenu (NDT: et certaines autres charges sociales) par pays, pour l'année 2005.

Le 'Personal rate', taux d'imposition des personnes physiques, est le montant moyen des taxes (NDT : et charges) sur le revenu pour un travailleur sur le revenu moyen de ce pays.

Le Personal rate est calculé en additionnant les impôts locaux, les impôts centraux et les contributions de sécurité sociale des employés, le total étant rapporté au coût du travail défini comme l'ensemble des revenus bruts plus les contributions de sécurité sociale des employeurs (revenu "super bruté). Le tax wedge inclut les transferts.

Le 'Corporate rate', taux d'imposition sur les sociétés, est la moyenne combinée des impôts sur les entreprises qui inclut les taux des gouvernements centraux et locaux.

Le graphique 'Corporate rate' est noté comme suit : lorsqu'il s'agit d'un impôt progressif (différent de la 'flat tax', impôt à taux unique, c'est le taux marginal qui est indiqué." Concernant les impôts sur les sociétés, est indiqué le taux marginal, pas le taux moyen.
Source Source the OECD,2340,en_2649_34533_1942460_1_1_1_1,00.html table I.2 and table II.1
Author en:User:GameKeeper
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