NDLI: Australia (2004-2005 Income Tax Year)

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Taxing Wages 2015

Taxing Wages 2014

Taxing Wages 2013

Taxing Wages 2011

Taxing Wages 2010

Taxing Wages 2009

Taxing Wages 2008

Taxing Wages 2007

Taxing Wages 2006

Taxing Wages 2005

Australia (2004-2005 Income Tax Year)

Content Provider	OECD iLibrary
Organization	OECD
Abstract	This part of the publication provides the individual country details for 2004 that lie behind the comparative analysis. For each country, a table of detailed country results is followed by a description of the tax/benefit system. All thirty country tables in this part of the Report have a similar format. The left hand page of each table specifies the tax-benefit position of single persons in four cases, which differ by wage level and the presence of children (0/2). The right hand page of the table specifies the tax-benefit position of married couples, again discerning between four cases, which now differ by wage level, the presence of children (0/2) and one-/two-earner situations. All tables start with gross wage earnings (line 1) and derive taxable income for the personal income tax levied by central government (line 4), taking into account a number of standard tax allowances (line 2) and taxable cash transfers (line 3). Taxable income allows one to determine central government income tax paid (line 7); including reductions in the form of tax credits (line 6). Total payments to general government (line 10) also include state and local income taxes (line 8) and employees’ compulsory social security contributions (line 9). Take-home pay (line 12) is calculated as gross wage earnings less all payments to general government, plus universal cash transfers received from general government (line 11). Line 13 reports employers’ compulsory social security contributions (including payroll taxes). Average tax rates (line 14) are then calculated as: - the share of income tax in gross wage earnings; - the share of employees’ social security contributions in gross wage earnings; - the share of income tax and employees’ social security contributions minus benefits in gross wage earnings; and - the share of income tax and all social security contributions minus benefits in gross labour costs. Marginal tax rates (line 15) are calculated similarly as: - the increase in income tax and employees’ contributions minus benefits as a share of the related increase in gross wage earnings (both for the principal earner and the spouse); and - the increase in tax and all social security contributions minus benefits as a share of the related increase in gross labour costs (both for the principal earner and the spouse).
Page Count	19
Starting Page	109
Ending Page	123
Language	English
Publisher	OECD Publishing
Publisher Date	2005-03-09
Access Restriction	Open
Subject Keyword	Employment Taxation
Content Type	Text
Resource Type	Chapter

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