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| Content Provider | OECD iLibrary |
|---|---|
| Organization | OECD |
| Abstract | L es graphiques présentés dans cette section font apparaître la pression fiscale estimée sur les revenus d’activité en 2012 pour des salaires bruts compris entre 50 % et 250 % du salaire moyen. Pour chaque pays membre de l’OCDE, il y a des graphiques séparés pour quatre catégories de ménages : célibataires sans enfant, célibataires ayant deux enfants, couples mariés sans enfant disposant d’un seul salaire et couples mariés ayant deux enfants et disposant d’un seul salaire. En outre, les taux moyens et marginaux net d’imposition des personnes ((la variation de) l’impôt sur le revenu des personnes physiques et les cotisations salariales de sécurité sociale nets des prestations en espèces en pourcentage des (de la variation des) salaires bruts), figurent dans les graphiques montrant respectivement le coin fiscal moyen et marginalLes coins fiscaux marginaux figurant dans les graphiques sont calculés d’une manière légèrement différente de celle adoptée pour les taux d’imposition marginaux figurant dans le reste de la publication intitulée Les Impôts sur les salaires. Dans cette publication, les taux marginaux sont généralement calculés en majorant les salaires bruts d’une unité monétaire (excepté pour le conjoint d’un couple marié disposant d’un seul salaire dont les gains excèdent d’un tiers le salaire moyen). Cependant la démarche fondée sur l’ajout d’une unité monétaire exige que l’on calcule les taux marginaux pour chaque unité monétaire à l’intérieur de la tranche de revenu représentant dans les graphiques, sans quoi il ne serait pas correct de relier les différents points dans la mesure où on ne disposerait pas des données pour les niveaux de revenu situés entre différents points. Pour réduire le nombre de calculs à effectuer, les taux marginaux qui sont présentés dans les graphiques sont calculés en majorant les salaires bruts d’un point de pourcentage, au lieu d’une unité monétaire, si bien que chaque ligne du graphique se compose de 200 points.. |
| Language | French |
| Publisher | OECD Publishing |
| Publisher Date | 2013-08-07 |
| Access Restriction | Open |
| Subject Keyword | Employment Taxation |
| Content Type | Text |
| Resource Type | Chapter |
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