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| Content Provider | OECD iLibrary |
|---|---|
| Organization | OECD |
| Abstract | Des planchers obligatoires de salaires peuvent avoir une incidence importante sur la répartition des rémunérations et sur les coûts pour les employeurs. Les comparaisons internationales des niveaux de salaires minimums ont mis dans une large mesure l’accent sur la valeur brute de ces salaires minimums, en laissant de côté l’incidence de la fiscalité sur les coûts de main-d’oeuvre et sur le revenu net des salariés. Cette note présente des estimations des charges fiscales auxquelles sont soumis les titulaires de salaires minimums. Ces estimations sont utilisées comme base de comparaisons internationales des gains nets de ces salariés ainsi que du coût de leur emploi. En outre, les résultats font apparaître l’évolution des revenus nets et des coûts de main-d’oeuvre au cours des six dernières années ainsi que l’incidence relative des ajustements de salaires minimums et des réformes fiscales sur cette évolution. |
| Page Count | 32 |
| Starting Page | 23 |
| Ending Page | 36 |
| Language | French |
| Publisher | OECD Publishing |
| Publisher Date | 2007-06-12 |
| Access Restriction | Open |
| Subject Keyword | Employment Taxation |
| Content Type | Text |
| Resource Type | Chapter |
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