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1 Kyle Pomerleau & Kevin Adams, A Comparison of the Tax Burden on Labor in the OECD, 2016 1 (2016)

handle is hein.taxfoundation/ctxbuoecd0001 and id is 1 raw text is: TAX FOUNDATION FISCAL FACT No. 522 August 9, 2016 The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and local levels. We are a 501(c)(3) non-profit organization. @2016 Tax Foundation Distributed under Creative Commons CC-BY NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org A Comparison of the Tax Burden on Labor in the OECD, 2016 By Kyle Pomerleau Kevin Adams Economist Research Associate Key Findings Average wage earners in the United States face two major taxes: the individual income tax and the payroll tax (levied on both the employee and the employer). Although a little more than half of a U.S. worker's payroll tax burden is paid by his employer, the worker ultimately pays this tax through lower take-home pay. The total tax burden faced by average wage earners in the United States is 31.7 percent of their pretax earnings, paying $17,558 in taxes in 2015, with $9,167 in individual income taxes and $8,391 in payroll taxes. The total tax burden faced by average U.S. workers is the 24th highest in the OECD, below the 34-country average of 35.9 percent. Many OECD countries have high payroll taxes, such as France, which places the highest payroll tax burden of 37.7 percent on average workers. In some countries, over 50 percent of workers' total tax burden is paid by their employers. The tax burden for families in OECD countries is 25.3 percent lower on average than the tax burden on single, childless workers.

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