Tax policy & data / Working reference
Taxing Wages 2026
Comparative analysis of taxes and benefits affecting labour income, with a focus on the progressivity of labour taxation.
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The T&M reading note
Why it deserves your time
Explains the difference between a headline income-tax rate and the broader tax wedge on employment.
A suggested 15-minute first pass
Where to begin
- Read the explanation of the tax wedge.
- Choose the relevant household type.
- Compare the assumptions behind country examples.
Read this edition in context
The 2026 report analyses labour-tax outcomes for 2025; examples use standardised household assumptions.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13