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  1. Les impôts sur les salaires
  2. Les impôts sur les salaires 2006
  3. Chapters
  4. Étude spéciale. le régime fiscal des salaires minimums.
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Les impôts sur les salaires 2015
Les impôts sur les salaires 2014
Les impôts sur les salaires 2013
Les impôts sur les salaires 2011
Les impôts sur les salaires 2009
Les impôts sur les salaires 2008
Les impôts sur les salaires 2007
Les impôts sur les salaires 2006
Chapters
La synthèse
Étude spéciale. le régime fiscal des salaires minimums.
Comparaisons internationales
Charges fiscales 2000-2006
Australie (Année fiscale 2005-2006)
Autriche
Belgique
Canada
République tchèque
Danemark
Finlande
France
Allemagne
Grèce
Hongrie
Islande
Irlande
Italie
Japon
Corée
Luxembourg
Mexique
Pays-Bas
Nouvelle-Zélande (Impôt sur le revenu perçu pendant l'année fiscale 2006-2007)
Norvège
Pologne
Portugal
République slovaque
Espagne
Suède
Suisse
Turquie
Royaume-Uni (Année fiscale 2006-2007)
États-Unis
Méthodologie et limitations
Les impôts sur les salaires 2005

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Étude spéciale. le régime fiscal des salaires minimums.

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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